From 6e1dc4104c4705908f88d3be64d8ef312c32d956 Mon Sep 17 00:00:00 2001 From: nala Date: Sun, 25 Oct 2026 11:43:00 +0200 Subject: [PATCH] Implement P047 four remission families with scoped customs evidence and QA --- ...-review-continuation-20261020-receipt.json | 16 ++ .../iva-l1-p047-families-qa-20261025.json | 231 ++++++++++++++++++ .../source-archive/Decreto-22-2021-BR70.pdf | Bin 0 -> 905551 bytes .../Decreto-29-1998-BR22-5-suplemento.pdf | Bin 0 -> 590418 bytes .../source-archive/Lei-14-1992-BR42.pdf | Bin 0 -> 1604284 bytes .../Lei-4-1994-BR37-3-suplemento.pdf | Bin 0 -> 186487 bytes .../Lei-7-1991-Partidos-IFES.pdf | Bin 0 -> 309350 bytes .../unification/traceability-and-manual.md | 14 ++ .../v2/auditoria-portal/matriz-requisitos.csv | 4 +- .../js/components/simulation-monthly-iva.tsx | 2 + .../simulation-remission-imports.tsx | 31 +++ resources/js/lib/iva-remission-catalog.ts | 122 +++++++++ resources/js/lib/iva-remission-imports.ts | 77 ++++++ resources/js/lib/project-dossier.ts | 2 + tests/Feature/IvaRemissionDraftTest.php | 22 ++ .../fixtures/iva-remission-preserved.json | 1 + tests/frontend/fixtures/iva-remission.json | 1 + tests/frontend/iva-remission-imports.test.mjs | 17 ++ 18 files changed, 538 insertions(+), 2 deletions(-) create mode 100644 docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json create mode 100644 docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf create mode 100644 docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf create mode 100644 docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf create mode 100644 docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf create mode 100644 docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf create mode 100644 resources/js/components/simulation-remission-imports.tsx create mode 100644 resources/js/lib/iva-remission-catalog.ts create mode 100644 resources/js/lib/iva-remission-imports.ts create mode 100644 tests/Feature/IvaRemissionDraftTest.php create mode 100644 tests/frontend/fixtures/iva-remission-preserved.json create mode 100644 tests/frontend/fixtures/iva-remission.json create mode 100644 tests/frontend/iva-remission-imports.test.mjs diff --git a/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json b/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json index 165b3400..00718c48 100644 --- a/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json +++ b/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json @@ -24422,5 +24422,21 @@ ], "partial_QA_only": true, "homologation_unchanged": "e38aa749" + }, + "l1_p047_families_qa_20261025": { + "report": "docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json", + "delivered": 128, + "QA": [ + "P047" + ], + "pending": [ + "P058", + "P084", + "P085", + "P001" + ], + "partial_P058_preserved": true, + "homologation_unchanged": "e38aa749", + "active_writes": false } } diff --git a/docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json b/docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json new file mode 100644 index 00000000..d461ea04 --- /dev/null +++ b/docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json @@ -0,0 +1,231 @@ +{ + "status": "Concluído em QA no âmbito demonstrado de CIVA12(1)b; por disponibilizar em conjunto compatível", + "base": "4f28fac5", + "homologation_unchanged": "e38aa749", + "receipt_preserved": "9019f766", + "counts": { + "delivered": 128, + "QA": 1, + "functional_pending": 3, + "P001": 1, + "total": 133 + }, + "delivered_preserved": [ + "AUD-SIM-L1-P002", + "AUD-SIM-L1-P003", + "AUD-SIM-L1-P004", + "AUD-SIM-L1-P005", + "AUD-SIM-L1-P006", + "AUD-SIM-L1-P007", + "AUD-SIM-L1-P008", + "AUD-SIM-L1-P009", + "AUD-SIM-L1-P010", + "AUD-SIM-L1-P011", + "AUD-SIM-L1-P012", + "AUD-SIM-L1-P013", + "AUD-SIM-L1-P014", + "AUD-SIM-L1-P015", + "AUD-SIM-L1-P016", + "AUD-SIM-L1-P017", + "AUD-SIM-L1-P018", + "AUD-SIM-L1-P019", + "AUD-SIM-L1-P020", + "AUD-SIM-L1-P021", + "AUD-SIM-L1-P022", + "AUD-SIM-L1-P023", + "AUD-SIM-L1-P024", + "AUD-SIM-L1-P025", + "AUD-SIM-L1-P026", + "AUD-SIM-L1-P027", + "AUD-SIM-L1-P028", + "AUD-SIM-L1-P029", + "AUD-SIM-L1-P030", + "AUD-SIM-L1-P031", + "AUD-SIM-L1-P032", + "AUD-SIM-L1-P033", + "AUD-SIM-L1-P034", + "AUD-SIM-L1-P035", + "AUD-SIM-L1-P036", + "AUD-SIM-L1-P037", + "AUD-SIM-L1-P038", + "AUD-SIM-L1-P039", + "AUD-SIM-L1-P040", + "AUD-SIM-L1-P041", + "AUD-SIM-L1-P042", + "AUD-SIM-L1-P043", + "AUD-SIM-L1-P044", + "AUD-SIM-L1-P045", + "AUD-SIM-L1-P046", + "AUD-SIM-L1-P048", + "AUD-SIM-L1-P049", + "AUD-SIM-L1-P050", + "AUD-SIM-L1-P051", + "AUD-SIM-L1-P052", + "AUD-SIM-L1-P053", + "AUD-SIM-L1-P054", + "AUD-SIM-L1-P055", + "AUD-SIM-L1-P056", + "AUD-SIM-L1-P057", + "AUD-SIM-L1-P059", + "AUD-SIM-L1-P060", + "AUD-SIM-L1-P061", + "AUD-SIM-L1-P062", + "AUD-SIM-L1-P063", + "AUD-SIM-L1-P064", + "AUD-SIM-L1-P065", + "AUD-SIM-L1-P066", + "AUD-SIM-L1-P067", + "AUD-SIM-L1-P068", + "AUD-SIM-L1-P069", + "AUD-SIM-L1-P070", + "AUD-SIM-L1-P071", + "AUD-SIM-L1-P072", + "AUD-SIM-L1-P073", + "AUD-SIM-L1-P074", + "AUD-SIM-L1-P075", + "AUD-SIM-L1-P076", + "AUD-SIM-L1-P077", + "AUD-SIM-L1-P078", + "AUD-SIM-L1-P079", + "AUD-SIM-L1-P080", + "AUD-SIM-L1-P081", + "AUD-SIM-L1-P082", + "AUD-SIM-L1-P083", + "AUD-SIM-L1-P086", + "AUD-SIM-L1-P087", + "AUD-SIM-L1-P088", + "AUD-SIM-L1-P089", + "AUD-SIM-L1-P090", + "AUD-SIM-L1-P091", + "AUD-SIM-L1-P092", + "AUD-SIM-L1-P093", + "AUD-SIM-L1-P094", + "AUD-SIM-L1-P095", + "AUD-SIM-L1-P096", + "AUD-SIM-L1-P097", + "AUD-SIM-L1-P098", + "AUD-SIM-L1-P099", + "AUD-SIM-L1-P100", + "AUD-SIM-L1-P101", + "AUD-SIM-L1-P102", + "AUD-SIM-L1-P103", + "AUD-SIM-L1-P104", + "AUD-SIM-L1-P105", + "AUD-SIM-L1-P106", + "AUD-SIM-L1-P107", + "AUD-SIM-L1-P108", + "AUD-SIM-L1-P109", + "AUD-SIM-L1-P110", + "AUD-SIM-L1-P111", + "AUD-SIM-L1-P112", + "AUD-SIM-L1-P113", + "AUD-SIM-L1-P114", + "AUD-SIM-L1-P115", + "AUD-SIM-L1-P116", + "AUD-SIM-L1-P117", + "AUD-SIM-L1-P118", + "AUD-SIM-L1-P119", + "AUD-SIM-L1-P120", + "AUD-SIM-L1-P121", + "AUD-SIM-L1-P122", + "AUD-SIM-L1-P123", + "AUD-SIM-L1-P124", + "AUD-SIM-L1-P125", + "AUD-SIM-L1-P126", + "AUD-SIM-L1-P127", + "AUD-SIM-L1-P128", + "AUD-SIM-L1-P129", + "AUD-SIM-L1-P130", + "AUD-SIM-L1-P131", + "AUD-SIM-L1-P132", + "AUD-SIM-L1-P133" + ], + "families": { + "party": { + "source": "Lei7/91 art15(1)a/2,PDF11;Lei14/92 PDF23–24 não altera15", + "implemented": "Equipamento necessário ao funcionamento próprio; exclui actividade económica empresarial. Não acrescenta quota diplomática nem aprovação organizacional." + }, + "patronage": { + "source": "Lei4/94 art7,PDF2;Decreto29/98 Regulamentoarts1–7,10/11,PDF7–9", + "implemented": "Livros culturais/científicos/escolares e insumos para produção nacional; percurso de liberalidade com comunicações,termo,incompatibilidades,irreversibilidade/confirmação da fonte. Outros bens apenas com disposição expressa,sem isenção por doação genérica. Não calcula incentivos ao rendimento." + }, + "diplomatic": { + "source": "Decreto22/2021 arts2–9/11/12,PDF1–2/p425–426;revogação3/83 no13", + "implemented": "Sete categorias;reciprocidade,registo,pedido viaMINEC,limite próprio e histórico;quotas3/2/1,menor limite por reciprocidade,controlo conjunto e janela5anos;agências/organizações segundo acordo identificado,sem transplantar quotas." + }, + "ipp": { + "source": "IPP22 Lei17/2022 PDF4–5;Lei8/2025 PDF2–3;Decreto37/2023 arts12(3),27/28/QuadroV;Decreto27/2026 art3PDF4", + "implemented": "30itens e disposição específica identificada;confirmação da correspondência e condições próprias,referências,pedido prévio,uso e decisão de âmbito. Taxa0%,redução e encargos suportados peloEstado não são tratados automaticamente como isenção. Competências pela data da decisão/previsão;transição31/07/2026,30dias após publicação;item30 anterior exige disposição de competência específica." + } + }, + "examples": 42, + "verification": { + "frontend": { + "tests": 48, + "passed": 48 + }, + "API": { + "tests": 1, + "assertions": 208, + "guarded_database": "simulator_fiscal_delta_20261021_test:55441", + "rollback": true, + "all_previous_snapshot_members_equal": true + }, + "types": "passed", + "build": "passed", + "UI": "Componente real: campos adaptados por família,quantidade oculta preservada,troca limpa confirmações,gravação/recuperação/relatório; ui-saved-state.json/report-dom.txt/P047-recovered-report.png" + }, + "scope_limits": [ + "Classifica IVA por remissão apenas com isenção de direitos demonstrada ou pressuposto expresso; não concede benefício aduaneiro.", + "Não automatiza classificação pautal nem todos os procedimentos de cada regime referido. Condições específicas ausentes permanecem indeterminadas.", + "Pedido apresentado não concede;deferimento previsto é apenas cenário condicionado.", + "Sem direitos,ICE,base aduaneira,dedução/campo11,alienação ou soma aos livros anteriores.", + "P058 quatro percursosQA4f28fac5 preservados;três questões residuais permanecem abertas.", + "P084/P085 procedimentoTempo entregue preservado;falta somente correspondência específica de formulário/instrução e mapeamento.", + "P001 limitado05/06 da edição recebida;sem renumeração a partir de outros modelos.", + "Formalidades digitais não automatizadas e cálculo fiscal restante de ramos com âmbito limitado conservados;L1aberto." + ], + "source_records": [ + { + "file": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf", + "url": "https://www.ifes.org/sites/default/files/migrate/el00091.pdf", + "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d", + "pages": 21, + "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais." + }, + { + "file": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf", + "url": "https://archive.gazettes.africa/archive/mz/1992/mz-government-gazette-series-i-supplement-dated-1992-10-14-no-42.pdf", + "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56", + "pages": 24, + "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais." + }, + { + "file": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf", + "url": "https://archive.gazettes.africa/archive/mz/1994/mz-government-gazette-series-i-supplement-no-3-dated-1994-09-13-no-37.pdf", + "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e", + "pages": 4, + "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais." + }, + { + "file": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf", + "url": "https://archive.gazettes.africa/archive/mz/2021/mz-government-gazette-series-i-dated-2021-04-14-no-70.pdf", + "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5", + "pages": 4, + "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais." + }, + { + "file": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf", + "url": "https://fracessoriasa.co.mz/wp-content/uploads/2021/10/53-Lei-do-Mecenato-Regulamento-patrocinios-e-doacoes.pdf", + "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8", + "pages": 9, + "origin": "BR22-I 5.º suplemento09/06/1998, exemplar completo9p;Decreto29/98 nasp7–9" + } + ], + "active_writes": false, + "proposed_group": { + "P047": "um ramo concluído emQA no âmbito acima", + "P058": "quatro percursos de bagagem emQA parcial;semfecho", + "requirements": "Integração compatível commain,preservação concorrente,backup/restauro autenticado e conferência só do delta;nenhuma entrega executada neste incremento." + } +} diff --git a/docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf b/docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf new file mode 100644 index 0000000000000000000000000000000000000000..e7eabdda37dd556aacff17820ac55053b355ca83 GIT binary patch literal 905551 zcmdqJbwE|y);BC7ptO`AwFM=GO?N2W-MxVgY&tfbf^;JSN`oLJqI9Q}bVvwDNvE{b zyEn*D?>Xl_=egf~-#s@nCkYcMt=W8NdXv zF*L{E;{(cqp&(-r6a-*_)hPkx9ig_4P)Tbj*c$4f4Qm$xJ3uch73^(HAeLYN`vsw- zwTTUlDx)$ZKpkud5Viq9!Nvd`8fA5P1sz&|6ASGRR>C&c#t zA0~tbP{q|2{M#%A1ayH4AXBgm$PjGl0N}Wo9lXK;z=phUf(bC2gs0IN$gY6aU z!6smPu(c7`0WKoM9&7}kB2b1!NdWeP0k$@Vs|T)(pmFUY*yD(03gQv6zc4 zn>|?BO-{wg&BBP=m_kqhmCuF8#md$SW)Xmkm8G=KzYgJ ziVqAaM)nX}xFP{?z92&zM<_o91$>}CetyVhWh*QD$57S|j2BYEEN%sK0oekX8JU1q zR=~gN=>Sy%|D5Ds_H?)~xDwdG#?jsg3?rxfYeu3@u-W~P_8%}3b%Npdr^qmg_+ZA8 zmF1DNc7TFlP?8i8aCC$i^B97Rjlm$WApkP$Wv6E_zORh(>0oGeTnT+GZ| 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HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. IVA publicado e mensal existentes; availability publico enabled=true, cobertura 2026; provas de regra/precisao/zero-falta reutilizadas. S1 afecta moeda do fallback de vendas de tesouraria; S2 afecta retoma mensal, nao o avaliador. Sem outros impostos, regras novas ou apuramento final. | Historico preservado: [Leitura SSH 21/10/2026 08:17 Maputo] Zero regras em simulation_tax_rule_versions na homologação, incluindo todos os estados por leitura administrativa sem ocultação RLS. Seis referências em investment_legal_sources; não são parâmetros executáveis. QA também tinha zero regras. BEGIN READ ONLY/SELECT/ROLLBACK; zero escritas. Prova homologation-fiscal-readonly.json. O git HEAD registado é do checkout consultado, não certifica a revisão do build servido. A ausência de cadastro não é ausência de fontes oficiais nem reabre a aceitação da Tempo de 08/10. Não implementa a ligação funcional ao motor fiscal. | [Saldo consolidado21/10/2026] Parcial. Leitura remota concluída: zero regras de todos os estados na homologação, tal como QA; seis referências jurídicas não são parâmetros executáveis. Falta cadastro fundamentado por componente/âmbito/período e ligação funcional ao motor fiscal. Fontes e análises existentes reutilizáveis; aceitação oficial da Tempo de08/10 preservada. Não activar taxas nem importar/publicar por esta reconciliação. Ver saldo dos oito itens no manual existente; sem fecho global por esta reconciliação. | [Candidata21/10/2026] Diagnóstico fiscal separado no manual existente: fontes/analises já disponíveis; zero parâmetros executáveis na QA e homologação por leitura de todos os estados; governação/resolvedor temporal/DSL existentes; RunSimulation ainda aritmética personalizada sem consumir regras fiscais. Saldo: cadastro fundamentado, orquestração, contrato de resultado/histórico e ligação ao dossier/relatório, com casos por componente/período. Nenhuma regra criada nem activada; implementação fiscal integral aberta e excluída das1–2h de exportações. | [Proposta21/10/2026] Primeiro lote proposto: uma regra IVA geral sobre base liquida/MZN, cobertura demonstrada2026 sem inventar caducidade legal. Reutilizar fontes/analises/governacao/resolvedor/avaliador existentes; arredondamento e ambito aplicavel explicitamente por fundamentar antes de publicar. Cadastro4-8h e codigo/aceitacao12-20h, total16-28h condicionado ao acervo, separado das1-2h de exportacao. Criterios e exclusoes no manual existente. Nenhuma regra cadastrada/activada; nao e implementacao fiscal integral. | [QA IVA v1.2 21/10/2026] Orientacao posterior Tempo: calcular com precisao decimal exacta sem arredondamento automatico, separando apresentacao monetaria; arredondamento generico deixa de ser bloqueio deste lote. Cadastro draft versionado em clone QA; resolvedor/avaliador existentes; proveniencia, historico e relatorio imutavel ligados. 5 feature (51 assercoes), 7 unit (25), 3 frontend; types/build/Pint aprovados. Contexto declarado; nao e saldo a pagar. Zero regras publicadas; sem main/activacao. Recorte QA autorizado verificado (0h engenharia identificada restante); produto fiscal integral continua parcial. Limites e provas no mesmo manual e ficha v1.2; sem atribuicao de validacao juridica ao utilizador. | [Revisao 83d2f97d] Ambito/periodo/exclusoes e procedimentos de integracao, publicacao, activacao e suspensao consolidados no mesmo manual. Lacuna concreta de ecra QA fechada: entradas 1000.03/MZN/2026-10-21; calculo exacto 160.0048; gravacao fa6d17f2-5f47-4cb6-b8cb-40850c12505f; recarga; recuperacao do mesmo ID; relatorio d13e2ad5-3ba8-4d01-9d30-5815496da774 com mesmo valor/proveniencia e hash igual ao resultado. Uma execucao persistida, draft e zero regras publicadas. 1 teste novo de rota/17 assercoes, TypeScript/build e browser aprovados; restantes provas reutilizadas. Interrupcao inicial da ferramenta resolvida, sem atribuicao de falha ao simulador. Revisao do recorte demonstrada; sem nova preparacao generica identificada, main ou activacao; nao fecha aplicabilidade fiscal universal nem simulador integral. | 21/10/2026: proposta do consumidor IVA no simulador existente no manual: falta ligacao a regra publicada e activacao explicita. Integrar codigo desligado, publicar versao e activar consumidor sao tres operacoes distintas. Reutiliza permissoes, governanca, historico e provas aceites; sem ampliar cobertura ou executar estas operacoes. | 21/10/2026: implementado delta de 2ced7b79 no simulador normal QA, activacao desligada por omissao. 8 testes/75 assercoes, 2 testes frontend novos, TypeScript/build/Pint. Edge: indeterminacao, calculo, repeticao sem duplicar, fila admitida antes de suspensao concluida depois, nova execucao recusada e historicos/relatorios preservados. Mesmo manual e recibo consolidam provas e tres operacoes. Fixture isolada suspensa; sem merge ou publicacao/activacao na homologacao. | 21/10/2026: origem da condicao fiscal localizada em e65cb269/servico/CHECKs de 03/10 e nota de implementacao; sem decisao expressa aplicavel encontrada. Correccao QA: administracao existente, mesma pessoa, fonte oficial identificada e eventos preservados. 6 testes/86 assercoes apenas do controlo, sem calculos/exportadores; constraints de outras tabelas iguais. Esquema activo nao alterado; backup/restauro de 171 tabelas confirmado; sem fixture ou publicacao real. | [Execucao autorizada 21/10/2026 10:56 UTC] Servido d3fe8a02ec7f5dcd01984c4f4a1eba18b5a0cf19 contendo 4a4d1212; DDL fiscal aplicado autenticadamente com backup/restauro de171tabelas e registos preservados. Tres fontes reais v1 com hashes/citacoes e aceitacao fiscal Tempo08/10/2026, sem validacao geral automatica. Regra IVA-GERAL-BASE-LIQUIDA rule_version1, ID01a15e1a-5338-700f-8a45-f87707d696a7, published, version_no5, actor15 emtodasetapas;5eventos. Activacao separada ligada a esseID/versao; APIHTTP200 enabled=true e resolvedor16percent no contexto delimitado sem calculo novo. FixtureQA nao importada; calculos/exportadores/PDF aceites nao repetidos. Suspensao de novas admissoes conserva snapshots/historicos/relatorios. Recibo e manual existentes actualizados; limitacoes de abertura de consola/extensao registadas como ferramenta. | [Diagnostico IVA QA21/10/2026] Falha estrutural reproduzida na consulta anual: fiscal_operation nao satisfaz operation e moeda nao era comunicada. Sem presumir respostas originais. Cada condicao tem campo/recebido/esperado/categoria; notas junto ao campo, resumo com foco e Ver fundamento semDSL/codigo. Moeda fiscal explicita, sem conversao/copia.5unitarios24assercoes+1API16assercoes, Edge comUSD dirigido preservado apos recuperacao; fixtureQA v3suspensa, consumidorQAoff. Nao altera regra/activacao da homologacao; calculos e exportadores nao repetidos. Branch codex/iva-diagnostics-QA. | [IVA mensal QA21/10/2026] Vendas por produto/mes reutilizadas; base liquida explicita; versao publicada seleccionada no servidor, sem taxa/manual no formulario. Zero distinto de falta; preco com IVA indeterminado. Actualizacao dependente cria versao, historicos/relatorios preservados. IVA separado de recebimentos/custos/imposto final; manual apenas cenario personalizado. 3API/46assercoes+4frontend e Edge: vendas alteradas, bruto, zero, falta, recuperacao e relatorio. Fixture sintetica v4 ligada apenas no clone QA para revisao. Sem main/HML ou alargamento fiscal; provas anteriores reutilizadas. Mesmo manual/recibo; branch codex/iva-monthly-projection-QA. | [Modelo A QA21/10/2026] Exemplar Tempo e imagem incorporada conferidos/preservados privados na biblioteca QA, hashes/scans/idempotencia; quadros e campos01-27 mapeados no mesmo registo. Componente01/02 existente; apuramento14-18 indeterminado. Correspondencia consultavel e compras/encomendas reutilizadas sem fabricar base/IVA/deducao. Divergencias de remissao registadas; edicao vigente nao afirmada.3testes novos/types/build/Edge; calculo/exportadores aceites reutilizados. Delta seguinte8-16h cadastro+20-36h codigo, condicionado e sem creditos/substituicao/pagamento/reembolso; nao e cobertura integral. Sem main/HML, nova regra publicada ou activacao. Ver docs/investmoz/simulations/modelo-a-reconciliacao-20261021.md. | 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral. | 22/10: revisão de a76369eb concluída no âmbito aceite por prova equivalente do regresso; A/B não repetidos. Tabela do primeiro percurso de investimento privado no manual: condições, artigos/período e efeitos; preparação documental, sem ligação executável nova. | 22/10/2026 — percurso privado executável em QA (base52fbb146): condições oficiais seleccionam mero registo/autorização, alternativas documentais e próximos passos; contexto C v4 mero registo após distinção directo/indirecto (Lei14/R13); prévia visual, vínculo inactivo preservado e relatório v3 por autorização conservado como histórico. 3 testes/96 asserções e um teste do novo relatório, tipos/build aprovados. Sem validação jurídica genérica adicional; orientação permanente Tempo em AGENTS. Branch codex/private-investment-path-executable-QA; sem integração main/alteração da homologação/activação fiscal. | 22/10/2026 — prova complementar exclusiva do relatório: recuperação UI do contexto v4, rascunho v5 e Word novo por mero registo; estudo/capacidade não aplicáveis. Word v3 preservado/identificado como histórico, hash inalterado. Sem alteração funcional ou repetição dos ensaios aceites. Dependências Git: a76369eb → 52fbb146 documental → a1fbda06; integrar após decisão, preservando main concorrente. | 22/10/2026 — disponibilizado por autorização Tempo: revisão servida042ffbde (inclui a76369eb/a1fbda06/064296e1 e correcção dirigida da recuperação legada). Percurso habilitado na homologação, versão private-investment-preparation-2026-v1; main ancestral preservado, sem conflitos/force-push. Zero migrations/importações/fixtures; nenhuma nova regra fiscal publicada/activada. Revisão/configuração/rotas conferidas; provas funcionais QA reutilizadas. | docs\investmoz\simulations\iva-l1-digital-qa-20261025.json | docs\investmoz\simulations\iva-l1-travel-events-qa-20261025.json | iva_l1_travel_events_P129_P133_homologation_20261025:ligação fiscal_continuity P129/P133->AUD-SIM-INT02,IVA devido/dedução não encerrados | docs\investmoz\simulations\iva-l1-objective-imports-qa-20261025.json | docs\investmoz\simulations\iva-l1-miners-qa-20261025.json | iva_l1_objective_miners_P046_P059_homologation_20261025:P046/P059 instalados,âmbito e limitações conservados | iva_l1_tempo_offers_fx_P104_partial_P058_P084_P085_homologation_20261025:17hashes runtime/4originais/18marcadores/simuladorHTTP200;backup/restauro real e comparação protegida com mesmoactor;provasQA reutilizadas",,25/10/2026 — entrega conjunta e38aa749,Correspondencia06 por layout: recebido06 baseisenta vs antigoAT06 existencias;18(1)(b) impostoimportacao e19(1)(b) operacoes com direito. Falta separar05/06 na edicao recebida. Linhas filhas inventariam cada ramo do saldo. | Historico preservado: ,,Saldo S1-S3 zero. Novo lote08-10/14-18: saldo QA zero; integracao/disponibilizacao na homologacao pendentes. Demais categorias/creditos/submissao e IRPC/IRPS fora deste recorte.,,,,,,,"Catálogo visual sintético QA; ZEE/ZFI apenas controlos HTTP revertidos; condições/benefícios não executáveis indeterminados; sem ensaio visual integral dos outros consumidores. | C exclusivamente sintético; ZEE/ZFI encaminhamento por predicados, sem reconhecimento de zona real; download concluído apesar de perda da ferramenta. Provas A/B/cálculos/exportadores aceites não repetidas.",,,,"Recorte adaptativo de preparação disponibilizado/habilitado na homologação, revisão042ffbde. Limitações globais/sectoriais/fiscais mantêm âmbito próprio." +AUD-SIM-INT02,Review actual fiscal parameters sources periods and eligibility,Tempo request 20/10/2026; integrated simulator review; same manual,simulator and shared language,,,Fecho parcial utilizávelL1 instalado e38aa749;sem apuramento fiscal integral.,"G2D:outputs/iva-l1-g2-publications-20261024;2testesfrontend;APIprivadaQA1teste/11asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram | outputs/iva-l1-g2-cultural-20261024: frontend2/2;API privada QA1teste/14asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/compilação | Verification pending; no parameter activation | 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral. | 22/10/2026 — percurso privado executável em QA (base52fbb146): condições oficiais seleccionam mero registo/autorização, alternativas documentais e próximos passos; contexto C v4 mero registo após distinção directo/indirecto (Lei14/R13); prévia visual, vínculo inactivo preservado e relatório v3 por autorização conservado como histórico. 3 testes/96 asserções e um teste do novo relatório, tipos/build aprovados. Sem validação jurídica genérica adicional; orientação permanente Tempo em AGENTS. Branch codex/private-investment-path-executable-QA; sem integração main/alteração da homologação/activação fiscal.",Parcial entregue na homologação — L1 continua aberto,"128entregues+1QA(P047)+3funcionais pendentes(P058/P084/P085)+P001=133;P058quatropercursosQAparciais não contam como fecho. | Histórico: 128 entregues+4funcionais pendentes(P047/P058/P084/P085)+P001=133;sem candidatasQApor disponibilizar. Coberturas parciais não são fechos. | Histórico: 127 entregues +5funcionais pendentes +P001=133;sem candidatasQApor disponibilizar. P059 limitadoRSA,50%condicionado ao veículo separado;formalidades digitais e cálculo fiscal restante de viagens/eventos mantidos. | Histórico: 125entregues +2QA(P046/P059) +5funcionais pendentes +P001=133. Formalidadesdigitais e cálculo fiscal de viagens/eventos continuam limitações identificadas. | Histórico: 125entregues +1QA(P046) +6funcionais pendentes +P001=133;formalidadesdigitais e cálculofiscalviagens permanecem limitações explícitas. | Histórico: 125 entregues +7funcionais pendentes +P001=133; sem candidatas QA por disponibilizar. P129/P133 margem/eventos não calculam IVA devido/dedução; formalidades digitais não automatizadas mantidas no saldo de limitações. | Histórico: 123 entregues +2QA(P129/P133) +7funcionais pendentes +P001=133. Limitações: formalidades digitais não automatizadas; sem IVA/dedução/regularização ou modelos oficiais no incremento viagens. | Histórico: 123 entregues +9 funcionais pendentes +P001=133; sem candidatas QA por disponibilizar; cobertura digital limitada ao âmbito demonstrado. | Histórico: 120 entregues +3QA(P002/P121/P130) +9funcionais pendentes +P001=133. Homologação e8b5ae43. | Histórico: 120entregues +12funcionaispendentes(incluiP104) +P001=133;sem candidatasQA por disponibilizar. | Histórico: 118entregues +2QA(P131/P132) +12funcionaispendentes(incluiP104) +P001=133. | Histórico: 118entregues +14funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos14,apenas preparação/simulação condicionada. | Histórico: 116entregues +2QA(P087/P127) +14funcionaispendentes +P001=133. | Histórico: 116entregues +16funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos16,apenas preparação/simulação condicionada. | Histórico: 114entregues +2QA(P123/P126) +16funcionaispendentes +P001=133. | Histórico: 114entregues +18funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos18,apenas preparação/simulação condicionada. | Histórico: 111entregues +3QA(P092/P093/P125) +18funcionaispendentes +P001 =133. | Histórico: 111entregues +21funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos21,apenas preparação/simulação condicionada. | Histórico: 109entregues +2QA(P088/P124) +21funcionaispendentes +P001 =133;restantes pendências mantidas. | Histórico: 109entregues +23funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos23,apenas preparação/simulação condicionada. | Histórico: 107entregues +2QA(P122/P128) +23funcionaispendentes +P001 =133;restantes pendências mantidas. | Histórico: 107entregues +25funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos25,apenas preparação/simulação condicionada. | Histórico: 103entregues +4QA(P096–P099) +25funcionaispendentes +P001 =133;P121digital/P084/P085mantidos nos25. | Histórico: 103entregues +29funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos29,apenas preparação/simulação condicionada. | Histórico: 93entregues +10QA(P111–P120) +29funcionaispendentes +P001 =133;P084/P085incluídos nos29,apenas cobertura parcial. | Histórico: 93entregues +39funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar;P084/P085 incluídos nos39,apenas preparação/simulação condicionada. | Histórico: 88entregues +5QA(P106–P110) +39funcionaispendentes +P001 =133;P084/P085incluídos nos39,cobertura parcial. | Histórico: 88entregues +44funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos44;preparação/simulação condicionada não fecha benefícios. | Histórico: 87entregues +1QA(P105) +44funcionaispendentes +P001 =133;P084/P085 incluídos nos44,cobertura parcial. | Histórico: 87entregues +45funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos45;preparação/simulação condicionada não fecha benefícios. | Histórico: 86entregues +1QA(P089) +45funcionaispendentes +P001 =133;P084/P085 continuam nos45 com cobertura parcial. | Histórico: 86entregues +46funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos46;preparação/simulação condicionada não fecha benefícios. | Histórico: 85entregues +1QA(P103) +46funcionaispendentes +P001 =133;P084/P085 continuam nos46 com cobertura parcial. | Histórico: 85entregues +47funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos47;preparação/simulação condicionada não fecha benefícios. | Histórico: 84entregues +1QA(P102) +47funcionaispendentes +P001 =133;P084/P085 continuam nos47 com cobertura parcial. | Histórico: 84entregues +48funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos48;preparação/simulação condicionada não fecha benefícios. | Histórico: 83entregues +1QA(P101) +48funcionaispendentes +P001 =133;P084/P085 continuam nos48 com cobertura parcial. | Histórico: 83entregues +49funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos49;preparação/simulação condicionada não fecha benefícios. | Histórico: 82entregues +1QA(P100) +49funcionaispendentes +P001 =133;P084/P085 continuam nos49 com cobertura parcial. | Histórico: 82entregues +50funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos50;preparação/simulação condicionada não fecha benefícios. | Histórico: 81entregues +1QA(P095) +50funcionaispendentes +P001 =133;P084/P085 continuam nos50 com cobertura parcial. | Histórico: 81entregues +51funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos51;preparação/simulação condicionada não fecha benefícios. | Histórico: 80entregues +1QA(P094) +51funcionaispendentes +P001 =133;P084/P085 continuam nos51 com cobertura parcial. | Histórico: 80entregues +52funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos52;preparação/simulação condicionada não fecha benefícios. | Histórico: 79entregues +1QA(P091) +52funcionaispendentes +P001 =133;P084/P085 continuam nos52 com cobertura parcial. | Histórico: 79entregues +53funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos53;preparação/simulação condicionada não fecha benefícios. | Histórico: 78entregues +1QA(P090) +53funcionaispendentes +P001 =133;P084/P085 continuam nos53 com cobertura parcial. | Histórico: 78entregues +54funcionaispendentes +P001 =133;sem candidatasQA por disponibilizar. P084/P085 incluídos nos54;preparação/simulação condicionada não fecha benefícios. | Histórico: 77entregues +1QA(P060) +54funcionaispendentes +P001 =133;P084/P085 continuam nos54 com cobertura parcial. | Histórico: 77 entregues + 55 funcionais pendentes + P001 = 133; sem ramos completos QA por entregar. P084/P085 incluídos nos55,preparação/simulação condicionada não fecha benefícios. | Histórico: 76 entregues + 1 QA(P056) + 55 funcionais pendentes + P001 = 133; P084/P085 continuam nos55 com cobertura parcial. | Histórico: 76 entregues + 56 funcionais pendentes + P001 = 133; sem ramos completos QA por entregar. P084/P085 incluídos nos 56, cobertura parcial não soma fechos. | Histórico: 75entregues+1QA(P050)+56funcionaispendentes+P001=133. | Histórico: 75entregues+57funcionaispendentes+P001=133;QAcompletapendenteentrega0. | Histórico: 74entregues+1QA(P052)+57funcionaispendentes+P001=133. | Histórico: 74entregues+58funcionaispendentes+P001=133;semQApendenteentrega. | Histórico: 72entregues+2QA(P048/P080)+58funcionaispendentes+P001=133;60ainda por entregar. | Histórico: 72entregues+1QA+59funcionaispendentes+P001=133. | Histórico: 72entregues+60funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 70entregues+2QA+60funcionaispendentes+P001=133. | Histórico: 70entregues+62funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 68entregues+2QA+62funcionaispendentes+P001=133. | Histórico: 68entregues+64funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 66entregues+2QA+64funcionaispendentes+P001=133. | Histórico: 66entregues+66funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 65entregues+1QA+66funcionaispendentes+P001=133. | Histórico: 65entregues+67funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 62entregues+3QA+67funcionaispendentes+P001=133. | Histórico: 62entregues+70funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 58entregues+4QA+70funcionaispendentes+P001=133. | Histórico: 58entregues+74funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 54 entregues +4 QA +74 funcionais pendentes +P001=133. | Histórico: 54entregues+78funcionaisabertos+P001=133;nos78:4G4D código/API aprovados comvisualpendente+74porimplementar. Via13(2) de bebidas não apurada por G4D. | Histórico: 54entregues+78funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 51 entregues +3 QA +78 funcionais pendentes +P001=133. | Histórico: 51 entregues +81 funcionais abertos +P001=133; nos81:3G4C código/API aprovados com visual pendente+78 por implementar. | Histórico: 51entregues+81funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 48entregues+3QA+81funcionaispendentes+P001=133. | Histórico: 48entregues+84funcionaisabertos+P001=133;nos84:3G4Bcode/APIaprovados comvisualpendente+81porimplementar. | Histórico: 48entregues+84funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 43entregues+5QA+84funcionaispendentes+P001=133. | Histórico: 43entregues+89funcionaisabertos+P001=133;nos89:5G4Acode/APIaprovados comvisualpendente+84porimplementar. | Histórico: 43entregues+89funcionaispendentes+P001=133;QApendenteentrega0. | Histórico: 36entregues+7QA+89funcionaispendentes+P001=133. | Histórico: 36entregues+96funcionaisabertos+P001=133;nos96:7G3code/APIverificados comvisualpendente+89porimplementar. | Histórico: 133IDs=36entregues+96funcionaispendentes+P001documental;QApendenteentrega0;G2/32ramosentregues. | Histórico: 133IDs=34entregues+1QA(G2K/P008)+97funcionaisabertos(incluiP035implementado/provavisualpendente)+P001documental.74tratamentosno código;G2Lnão declarado demonstrado. | Histórico: 133IDs=34entregues+1QA(G2K/P008)+97funcionaispendentes+P001documental;73tratamentoscondicionados. | Histórico: 133IDs=34entregues+98funcionaispendentes+P001documental; QApendenteentrega0;72tratamentoscondicionados. | Histórico: 133IDs=29entregues+5QA(G2I4/G2JP016)+98funcionaispendentes+P001documental;72tratamentoscondicionados. | Histórico: 133IDs=29entregues+4QA(G2IP019–P022)+99funcionaispendentes+P001documental;70tratamentoscondicionados. | Histórico: 133IDs=29entregues+103funcionaispendentes+P001documental;QApendenteentrega0;63tratamentoscondicionados. | Histórico: 133IDs=24entregues+5QA(G2GP010/P027/P031/P032;G2HP026)+103funcionaispendentes+P001documental;63tratamentoscondicionados. | Histórico: 133IDs=24entregues+4QA(G2GP010/P027/P031/P032)+104funcionaispendentes+P001documental;45tratamentoscondicionados. | Histórico: 133IDs=24entregues+108funcionaispendentes+P001documental;QApendenteentrega0;39tratamentoscondicionados. | Histórico: 133IDs=17entregues+7QA(G2EP033/P034/P036/P044;G2FP023/P028/P037)+108funcionaispendentes+P001documental;39tratamentoscondicionados. | Histórico: 133IDs=17entregues+4QA(G2EP033/P034/P036/P044)+111funcionaispendentes+P001documental;36tratamentoscondicionados. | Histórico: 133IDs=17entregues+115funcionaispendentes+P001documental;QApendenteentrega0;32tratamentoscondicionados. | Histórico: 133IDs=12entregues+5QA(G2CP013–P015,G2DP024–P025)+115funcionaispendentes+P001documental;32tratamentoscondicionados incluindo10iniciais. | Histórico: 133IDs=12entregues+3demonstradosQA(G2C/P013–P015)+117funcionaispendentes+P001documental.30tratamentoscondicionados incluindo10iniciais. | Histórico: 133IDs=12ramosentregues+120funcionaispendentes+P001documental;25tratamentoscondicionadoscontando10iniciais.Nao reabrirfechosaceites. | Historico: Saldo133IDs=12ramosQA+120funcionaispendentes+P001documental.G2B adicionaP009/P011/P012(6tratamentos);G1/G2Aintactos. | Historico: Saldo reconciliado:133IDs=132ramosfuncionais+P001documental;G1fechouP017/P018/P029/P030,restaram128funcionais+P001(129IDs). G2A cobreP003-P007;agora9cobertosQA+123funcionaispendentes+P001=133. NenhumIDeliminado/fundido. | Historico: Saldo L1 agrupado: G1 quatro ramos emQA;128ramos funcionais nos outros10grupos e1pendencia documentalD06. Onze incrementos funcionais, nao133desenvolvimentos/aprovacoes. | Historico: Fechos anteriores zero saldo preservados. IVA incluido5% periodico calculado por fraccoes exactas em QA, sem regra declarativa inventada. Campo06: falta instrucao da edicao recebida que separe05/06; nao atribuir automaticamente a estrangeiro. Saldo individualizado em133linhas AUD-SIM-L1-P001-P133; SISA/IPRA continuamL15/L16 por analisar. | Historico preservado: Saldo deste lote08-10/14-18 zero; S1-S3 zero. Nao representa apuramento integral do IVA; demais categorias/creditos/submissao e IRPC/IRPS posteriores. | Saldo L1:campo06, reduzido incluido nao exacto, restantes isencoes/bases especiais/territorialidade/digital. SISA/IPRA omitidos no inventario anterior: L15/L16 por analisar.",,,P0,,,,,,,,,,,S1-S3 entregues cd10cccb/355656b5; aquisicoes08-10 e totais14-18 implementados e demonstrados em QA,,"P047quatrofamíliasQA;128fechos preservados;homologaçãoe38aa749;P058parcial separado. | Histórico: P104operacional entregue e38aa749;127fechos preservados;P058/ofertasparciais separados no manifesto. | Histórico: P046/P059 entregues conjuntamente a665ee9c;125fechos anteriores preservados. Fontes e condições territoriais/da redução rastreáveis;sem novo fecho deP104/P084/P085/P001. | Histórico: P059QAno âmbitoRSA;referência corrigida comdiploma/artigos/páginas eoriginalMCNet;125fechos eP046QA preservados. | Histórico: P046QA,125fechos preservados;P059temLei2/2011/Decreto3/2011/OSKAWENAlocalizados,semnovofecho. | Histórico: P129/P133 entregues conjuntamente a48e9749;123fechos anteriores preservados. Limitação ligada ao trabalho fiscal integrado restante, sem contabilizar apuramento/liquidação/deduções/regularizações como concluídos. | Histórico: P129/P133 emQA,123fechos preservados; limites da entrega digitaldf43aeb1 mantidos visíveis. | Histórico: P002/P121/P130 entregues conjuntamente df43aeb1;120fechos anteriores preservados;P104 pendente e formalidades digitais não automatizadas explícitas. | Histórico: Digital QA e P002 preparados para entrega conjunta;120fechos preservados,sem candidatas instaladas neste incremento. | Histórico: P131/P132 entregues conjuntamente e8b5ae43;P104parcial semfecho;118fechos anteriores preservados. | Histórico: P131/P132QAconcluído,P104apenaspreparação/simulaçãocondicionada;118fechospreservados,homologação92eaa935. | Histórico: P087/P127 entregues conjuntamente 92eaa935;116fechos anteriores preservados. | Histórico: 16IDsnãoentregues identificados porimpedimento/próximaacção namesmamatriz/manual;P087/P127agoraQAconcluído,3tratamentos;116fechos preservados,homologaçãoce9d649f. | Histórico: P123/P126 entregues conjuntamente ce9d649f;114fechos anteriores preservados. | Histórico: P123/P126 QAconcluído,4percursos;correcção delimitadaP123consignação,nãoembalagens;114fechos preservados,homologação019bcbad. | Histórico: P092/P093/P125 entregues conjuntamente 019bcbad;111fechos anteriores preservados. | Histórico: P092/P093/P125 QA concluído,duas fórmulas/quatro categorias/oito exemplos;111fechos preservados,homologação6c12aabb. | Histórico: P088/P124 entregues conjuntamente 6c12aabb;109fechos anteriores preservados. | Histórico: P088/P124 QAconcluído,quatro tratamentos partilhados/uma operação poridentidade,sem alterar109fechos ouhomologação63cc3367. | Histórico: P122/P128 entregues conjuntamente 63cc3367;107fechos anteriores preservados. | Histórico: G10A–G10B QAconcluído porramo,uma candidata conjunta,sem alterar107fechos ouhomologação2fdca863. | Histórico: P096–P099 entregues conjuntamente 2fdca863;103fechos anteriores preservados. | Histórico: G7J–G7M QAconcluído porramo,uma candidata conjunta,sem alterar103fechos ouhomologação2a725440. | Histórico: P111–P120 entregues conjuntamente 2a725440;93fechos anteriores preservados. | Histórico: G9A–G9J QAconcluído por ramo,uma candidata conjunta,sem alterar93fechos ouhomologação03c26d66. | Histórico: P106–P110 entregues conjuntamente 03c26d66;88fechos anteriores preservados. | Histórico: G8B–G8F QAconcluído por ramo,uma candidata conjunta,sem alterar88fechos ouhomologação8f14f5dd. | Histórico: P105 entregue 8f14f5dd;87fechos anteriores preservados. | Histórico: G8A/P105 QA concluído,sem alterar homologação6f1cf7b7 ou87fechos. | Histórico: P089 entregue 6f1cf7b7;86fechos anteriores preservados. | Histórico: G7I/P089 QA concluído,sem alterar homologaçãocd530b24 ou86fechos. | Histórico: P103 entregue cd530b24;85fechos anteriores preservados. | Histórico: G7H/P103 QA concluído,sem alterar homologação5d5f3b41 ou85fechos. | Histórico: P102 entregue 5d5f3b41;84fechos anteriores preservados. | Histórico: G7G/P102 QA concluído,sem alterar homologação7e5710eb ou84fechos. | Histórico: P101 entregue 7e5710eb;83fechos anteriores preservados. | Histórico: G7F/P101 QA concluído,sem alterar homologação70b4a640 ou83fechos. | Histórico: P100 entregue 70b4a640;82fechos anteriores preservados. | Histórico: G7E/P100 QA concluído,sem alterar homologação92a7418c ou82fechos. | Histórico: P095 entregue 92a7418c;81fechos anteriores preservados. | Histórico: G7D/P095 QA concluído,sem alterar homologaçãodf7cb7fa ou81fechos. | Histórico: P094 entregue df7cb7fa;80fechos anteriores preservados. | Histórico: G7C/P094 QA concluído,sem alterar homologaçãoe62b7dfd ou80fechos. | Histórico: P091 entregue e62b7dfd;79fechos anteriores preservados. | Histórico: G7B/P091 QA concluído,sem alterar homologação4193056b ou79fechos. | Histórico: P090 entregue 4193056b;78fechos anteriores preservados. | Histórico: G7A/P090 QA concluído,sem alterar homologaçãoeb9294ef ou78fechos. | Histórico: P060 entregue eb9294ef;77fechos anteriores preservados. | Histórico: G6H/P060 QA concluído,sem alterar homologação9b26217d ou77fechos. | Histórico: P056 entregue 9b26217d;76fechos anteriores preservados. | Histórico: G6G/P056 QA concluído,sem alteração da homologação78c9f4a3 ou dos76fechos. | Histórico: P050 entregue 78c9f4a3; 75 fechos anteriores preservados. | Histórico: P052entreguec1314cdf;74fechosanteriorespreservados. | Histórico: P048/P080 entregues2d889a21;72fechosanteriores preservados. | Histórico: G6C entregued46b794a;70fechosanteriores preservados. | Histórico: G6B entregue4cebd617;68fechosanteriores preservados. | Histórico: G6A entreguee3601c12;66fechosanteriores preservados. | Histórico: G5B entregue6f056359;65fechosanteriores preservados. | Histórico: G5A entregue69f2e365;62fechosanteriores preservados. | Histórico: G4E entregue2e21ca45;58fechosanteriores preservados. | Histórico: G4D entregue686328a0;54fechosanteriores preservados. | Histórico: G4C entregue679203d4;51fechosanteriores preservados. | Histórico: G4B entreguea153d078;48fechosanteriores preservados. | Histórico: G4A entregueb8989556;43fechosanteriores preservados. | Histórico: G3 entregue6eefe4b3;36fechos anteriores preservados;sem regressão de dados/configuração. | Histórico: G3cessação2026 implementada;candidataac948bd8b7ff34d661dd4cb7cbe88221093dfd83;13livros preservados;homologação ccdecbd8inalterada. | Histórico: G2K/G2L entreguesccdecbd8sobree45a1394;backup/restauro/delta verificados;semreduçãodeâmbito;calendário e34fechosanteriores preservados. | Histórico: G2K/G2L concluídosQA;34entregues+2QA+96funcionaispendentes+P001=133. Homologaçãoe45a1394inalterada. | Histórico: G2L/P035 implementado e verificado em código/API;conferência visual pendente por permissão guardada do controlo do navegador. G2K preservado paraentregaconjunta. Homologação e45a1394/eb9e0dbc e calendário mantidos. | Histórico: G2K/P008 demonstrado emQA;170linhas de anexo num único ramo/tratamento. Entrega e45a1394/eb9e0dbc e calendário preservados. | Histórico: G2I/G2J entregues e45a1394 sobre d4eae917; calendário resolvido; backup/restauro/delta verificados, sem redução de âmbito. | Histórico: G2JP016 demonstrado emQA; calendárioG2I corrigido por279(c)/296CC e11(3)CIVA; homologação d4eae917 inalterada. | Histórico: G2IproduçãoprópriaemQA;isenção/opçãocomdatas11eestadoexplícito;entregad4eae917inalterada. | Histórico: G2G/G2Hentreguesd4eae917sobre9a56d982;backup/restauro/delta verificados;semreduçãodeâmbito. | Histórico: G2Hlista9(10)emQA;18opções/1ramo;G2Gpreservado;entrega9a56d982inalterada. | Histórico: G2GservicosárioemQA,05/07distintos;entrega9a56d982/17ramospreservada. | Histórico: G2E/G2Fentregues9a56d982sobre3b788ec0;backup/restauro/delta verificados;semreduçãodeâmbito. | Histórico: G2FservicosárioemQA,05/07distintos;entrega3b788ec0/17ramospreservada. | Histórico: G2EagropecuárioemQA,05/07distintos;entrega3b788ec0/17ramospreservada. | Histórico: G2C/G2Dentregues3b788ec0sobre490527b9;backup/restauro/delta verificados;semreduçãodeâmbito. | Histórico: G2D acrescenta dois ramos culturais emQA;preservaG2Cparaentregaconjunta e490527b9instalado. | Histórico: G2C reutiliza motor entregue490527b9;três ramos/cinco variantes emQA,semnovaentrega. | Histórico: Entrega490527b9activadaGitFF/webhook;backup/restauro/destinoautenticadoconferidos,zeroimportacoes/migrations/regrafiscalservidoractivada.HTTP403Cloudflare1010doclientepadrao,clientedelivery200;semalteraracessos. | Historico: Entrega conjunta L1 preparada:10tratamentosiniciais+precisaoracional+G1/G2A/G2B,dependencias,activacao e reversaocompativel;sem pushmain/instalacao. | Historico: G2A5ramos/5tratamentos emQA;G2mantem32ramos,5cobertos/27pendentes. G1 e fraccoes Word/PDF aceites5030116e/89ab2883 preservados sem repeticao. | Historico: 24/10 gruposG1-G11/D06, todos133ramos atribuidos exactamente1vez; quatro servicosG1 demonstrados; formatos finais racionais Word/PDF conferidos; chave de actualidade preserva snapshot689e7cbe sem recalculo. | Historico: 24/10 DELTA L1: precisao racional calculada/guardada/recuperada, apresentacao decimal separada; cotejo campo06 concluiu divergencia de layouts, correspondencia nao demonstrada. Preservados544068e8/d89912e5; Tempo apreciou relatorio, nao conferiu manual/QA. | Historico preservado: 24/10 L1 QA:10 tratamentos calculados com condicoes/fontes; dois casos indeterminados; sem reconstruir simulador ou activar regra. Referencias exactas Lei10/2025 PDF13-15; Lei22/2022 PDF1-4; CIVA2016 PDF9-15; IRPC/IRPS transicoes PDF20/18. | Historico preservado: 24/10/2026 INVENTARIO FISCAL: documentos Impostos e seu tratamento, duplicado textual IRPC, escalões IRPS, XLSX e M22 reconciliados com consumidores existentes. Analise apenas, sem activacao. Fechos S1-S3 e08-10/14-18 preservados. Plano unico no inicio do manual; decisoes Tempo08/10 e22/10 prevalecem sobre aprovacao juridica generica historica. | Historico preservado: 24/10 entrega1655f57e: fetch + fast-forward sem force, webhook; revisao/manifesto/assets/entrada servidos conferidos. Schema/configuracao/motor publicado e S1-S3 preservados. 24/10: VAT Return.pdf cotejado; campos/formulas coincidentes; seleccoes/Maputo nao herdados. Compras/orcamentos reutilizados explicitamente por oportunidade, condicoes de deducao e totais com propagacao de indeterminacao; API privada e relatorio congelado. 24/10/2026: S1-S3 encerrados cd10cccb/355656b5. Modelo A reconciliado com codigo actual; proposta de operacoes internas gerais, aquisicoes08-10 e totais14-18 condicionados, sem activar regras. 24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. IVA publicado e mensal existentes; availability publico enabled=true, cobertura 2026; provas de regra/precisao/zero-falta reutilizadas. S1 afecta moeda do fallback de vendas de tesouraria; S2 afecta retoma mensal, nao o avaliador. Sem outros impostos, regras novas ou apuramento final. | Historico preservado: 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral. | 22/10/2026 — percurso privado executável em QA (base52fbb146): condições oficiais seleccionam mero registo/autorização, alternativas documentais e próximos passos; contexto C v4 mero registo após distinção directo/indirecto (Lei14/R13); prévia visual, vínculo inactivo preservado e relatório v3 por autorização conservado como histórico. 3 testes/96 asserções e um teste do novo relatório, tipos/build aprovados. Sem validação jurídica genérica adicional; orientação permanente Tempo em AGENTS. Branch codex/private-investment-path-executable-QA; sem integração main/alteração da homologação/activação fiscal. | 25/10QA:127entregues+1QA(P104)+4pendentes(P047/P058/P084/P085)+P001=133;L1aberto;P058/ofertas parciais não são fechos.","AgruparP047 eP058parcial para entrega compatível;resolver apenas57(2)b/180dias/63(2) deP058,formuláriosP084/P085 e05/06P001. Manter limitações fiscais/digitais eL1aberto. | Histórico: Prosseguir P047/P058 e correspondência específicaP084/P085/P001,sem bloquear ramos independentes;preservar limites digitais/fiscais de viagens,eventos e restantes ramos;bebidasL2/L3,Estatísticas/IAadiadas.L1aberto. | Histórico: Prosseguir P047/P058 e dependências documentais específicasP084/P085/P104/P001,sem bloquear trabalho independente. Preservar formalidades digitais não automatizadas e trabalho fiscal restante ligado aAUD-SIM-INT02;bebidasL2/L3,Estatísticas/IAadiadas. L1aberto. | Histórico: P046/P059 formam conjunto compatível em QA. Entrega única após instrução,preservando concorrência e conferindo apenas delta instalado;sem push/instalação neste incremento. Prosseguir P047/P058 e dependências documentaisP084/P085/P104/P001 sem bloquear independentes. | Histórico: ProsseguirP059comfontesconcretas eQAporramo;P046aguardaentregacompatível. Não efectuarentregaindividual apenasporqueP046ficouemQA. Pesquisaoutroscasosprossegue sembloquearindependentes. | Histórico: Prosseguir P046/P047/P058/P059; P104/P084/P085/P001 por dependências documentais específicas sem bloquear grupos independentes. Manter apuramento/liquidação fiscal restantes e deduções/regularizações nos seus lotes próprios, incluindoL2/L3, ligados à base/eventos P129/P133. Formalidades digitais não automatizadas e L1 aberto. | Histórico: Entregar conjunto compatível P129/P133; prosseguir P046/P047/P058/P059 e dependências documentais P084/P085/P104/P001 sem bloquear trabalho independente. Manter formalidades digitais não automatizadas no saldo de limitações. | Histórico: Prosseguir P129/P133 e P046/P047/P058/P059; P104/P084/P085/P001 por dependências documentais específicas, sem bloquear grupos independentes. Cotejar formalidades digitais antes de automatização; L1 aberto. | Histórico: Entregar conjunto compatível; próximos pendentes P129/P133 e P046/P047/P058/P059; P104/P084/P085/P001 por dependências documentais específicas. L1 aberto.","Reutilizados plano/vendas, contexto por oportunidade, moeda, meses, API/rascunho privado, idempotencia/permissoes e exportador; sem schema ou motor novo. | Historico preservado: ","Divisor116/art34 apenas geral;5% incluido exacto calculado, arredondamento nao delimitado indeterminado. Campo06 divergente do exemplar nao bloqueia demais linhas. Deducao de compras em novo contexto misto exige afectacao especifica L2. | Historico preservado: Dependencias concretas por lote no manual: artigos/tabelas/periodos, bases pessoais ou operacionais e saldos anteriores. Divergencias de regimes2026, Selo e modelos limitam apenas ramos dependentes; sem novo aprovador generico ou bloqueio por seis associacoes/dois originais sem dependencia efectiva.","Decisao Tempo24/10: concluir inventario fiscal antes de Imobiliario; primeiro apresentar plano consolidado, sem antecipar implementacao. Proposta L1-L14 ainda nao executada. | Historico preservado: Tempo autorizou incorporacao de 4a4d1212, cadastro/publicacao da regra real e activacao. Mesma administracao real nala@tempo.co.mz, login normal e MFA, sem quatro designacoes; sem parecer juridico ou revisao independente atribuidos a Tempo.","Analise documental/codigo concluida; desenvolvimento futuro delimitado no mesmo manual, nao regressao dos lotes entregues. | Historico preservado: Ligacao de consumidor publicada concluida em QA; decisoes operacionais separadas.","Reaproveitamento efectivo documentado; sem medicao fiavel de horas.40-64h L1 e544-912h totais eram preliminares; saldo reestimavel por cobertura. L15/L16 nao estimados nem somados silenciosamente. | Historico preservado: Estimativa preliminar L1-L14:544-912 horas tecnicas,68-114 dias-pessoa8h; inclui percurso fim a fim, QA e delta Git. Nao e calendario nem autorizacao de activacao; rever por dependencia concreta. | Historico preservado: Recorte executado; sem saldo de implementacao ou disponibilizacao identificado neste lote. Nao converter estimativas anteriores em implementacao fiscal integral.","iva_l1_g2kl_homologation_20261024;revisão servida/manifesto/assets/simulador200;preservação conferida;provasQAaceites reutilizadas. | Histórico: G2L/P035:4testesfrontend passaram;APIprivadaQA1teste/29asserções;gravação→recuperação→modelo/HTML do relatório;tipos/build passaram.12livros anteriores integrais e actuais sem recálculo. Conferência visual pendente:origemQA18639 bloqueada por permissão guardada/política gerida, apesar de autorização e nova tentativa pedidas pelo utilizador. | Histórico: G2K/P008: outputs/iva-l1-g2-pharma-inputs-20261024;3 testes frontend,170 linhas do anexo/169 códigos;API privada QA1teste/27asserções;UI→cálculo→guarda revisão4→API→recuperação→relatórioHTML;tipos/build aprovados.11livros anteriores integrais e actuais sem recálculo. | Histórico: iva_l1_g2ij_homologation_20261024; revisão servida/manifesto/assets/simulador200; preservação conferida; provas QA aceites reutilizadas. | Histórico: G2J: outputs/iva-l1-g2-fundraising-20261024; 2 testes frontend; API privada QA 1 teste/10 asserções; UI→cálculo→gravação→API→recuperação→relatório HTML. Tipos/build aprovados. Calendário corrigido em QA: Código Civil arts.279.º,c), e296.º, exemplar FAO PDF27/p.1909 ePDF29/p.1911; CIVA2016 PDF11/p.1426(269),11(3). Termo às24h com ajuste ao último dia do mês; entrega antes de expirar; efeitos em1Janeiroseguinte, sem antecipar o mínimo de5anos. production-option/2; 2 testes frontend dirigidos eAPIQA1teste/10asserções; histórico anterior conservado. | Histórico: G2I:outputs/iva-l1-g2-production-20261024;3testesfrontend;APIQA1teste/14asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram | Histórico: iva_l1_g2gh_homologation_20261024;revisãoservida/manifest/assets/simulador200;preservaçãoconferida;provasQAaceitesreutilizadas. | Histórico: G2H:outputs/iva-l1-g2-listed-20261024;2testesfrontend;APIQA1teste/28asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram | Histórico: G2G:outputs/iva-l1-g2-conditional-20261024;2testesfrontend;APIQA1teste/16asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram | Histórico: iva_l1_g2ef_homologation_20261024;revisãoservida/manifest/assets/simulador200;preservaçãoconferida;provasQAaceitesreutilizadas. | Histórico: G2F:outputs/iva-l1-g2-agro-20261024;2testesfrontend;APIQA1teste/13asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram | Histórico: G2E:outputs/iva-l1-g2-agro-20261024;2testesfrontend;APIQA1teste/14asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram | Histórico: iva_l1_g2cd_homologation_20261024;revisãoservida/manifest/assets/simulador200;preservaçãoconferida;provasQAaceitesreutilizadas. | Histórico: iva_l1_joint_homologation_20261024;6runtimehashes/manifest/revision/11markers/4assets/simulador200;preservacaoDB/ficheiros/regras/resultados;CIexistingpassed. | Historico: iva_l1_g2_social_joint_delivery_qa_20261024:2frontend,1API/15assercoes,UI e relatorioG2B,types/build;reversaoreadonlyQA e gitapplycheck;provasaceitespreservadas. | Historico: iva_l1_g2_health_qa_20261024:2frontendnovos,1API/13assercoes,UI/API/relatorioHTML,types/build;G1snapshotimutavel e exportacoesaceitesintactas. | Historico: iva_l1_grouped_increment_qa_20261024:2testesfrontend,1API/11assercoes,UI/API/recuperacao/exportadores reais; PDF7+3paginas, renderDOCX no recibo; types/build. Preservados689e7cbe/544068e8 e fechos activos. | Historico: iva_l1_followup_qa_20261024:6testes novos delta,1API/10assercoes em base QA nominal com rollback; UI3precos periodicos/API/recuperacao/HTML-CSV, primeira oportunidade inalterada; types/build; nao repetidos dez tratamentos aceites. | Historico preservado: Recibo iva_l1_qa_20261024;15 frontend(7novos+8dependencia),1API/13assercoes com payload UI/base QA nominal/transaccoes revertidas; types/build; HTML/CSV sem recalculo;10tratamentos+2indeterminados, contexto/historico preservados. Sem novo PDF nativo. | Historico preservado: Inventario/hashes e leitura completa em outputs/fiscal-inventory-plan-20261024; recibo integrado fiscal_inventory_plan_20261024. M22 tres paginas conferidas, XLSX102formulas/15REF/18erroscached; nenhum valor de terceiro publicado. Provas anteriores reutilizadas, sem novos testes. | Historico preservado: Entrega homologacao1655f57e; recibo integrado modelo_a_acquisitions_homologation_20261024; outputs/iva-acquisitions-delivery-20261024/installed-delta.json. Provas QA reutilizadas. Candidata QA d18ff0f0, ainda nao integrada/disponibilizada. docs/investmoz/simulations/modelo-a-reconciliacao-20261021.md (QA24/10); recibo integrado modelo_a_acquisitions_qa_20261024; 11 frontend + 2 API/19 assercoes; tipos/build; UI->API->relatorio, PDF6paginas. docs/investmoz/simulations/modelo-a-reconciliacao-20261021.md (actualizacao24/10); recibo integrado modelo_a_next_scope_20261024. 24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. IVA publicado e mensal existentes; availability publico enabled=true, cobertura 2026; provas de regra/precisao/zero-falta reutilizadas. S1 afecta moeda do fallback de vendas de tesouraria; S2 afecta retoma mensal, nao o avaliador. Sem outros impostos, regras novas ou apuramento final. | Historico preservado: [Leitura SSH 21/10/2026 08:17 Maputo] Zero regras em simulation_tax_rule_versions na homologação, incluindo todos os estados por leitura administrativa sem ocultação RLS. Seis referências em investment_legal_sources; não são parâmetros executáveis. QA também tinha zero regras. BEGIN READ ONLY/SELECT/ROLLBACK; zero escritas. Prova homologation-fiscal-readonly.json. O git HEAD registado é do checkout consultado, não certifica a revisão do build servido. A ausência de cadastro não é ausência de fontes oficiais nem reabre a aceitação da Tempo de 08/10. Não implementa a ligação funcional ao motor fiscal. | [Saldo consolidado21/10/2026] Parcial. Leitura remota concluída: zero regras de todos os estados na homologação, tal como QA; seis referências jurídicas não são parâmetros executáveis. Falta cadastro fundamentado por componente/âmbito/período e ligação funcional ao motor fiscal. Fontes e análises existentes reutilizáveis; aceitação oficial da Tempo de08/10 preservada. Não activar taxas nem importar/publicar por esta reconciliação. Ver saldo dos oito itens no manual existente; sem fecho global por esta reconciliação. | [Candidata21/10/2026] Diagnóstico fiscal separado no manual existente: fontes/analises já disponíveis; zero parâmetros executáveis na QA e homologação por leitura de todos os estados; governação/resolvedor temporal/DSL existentes; RunSimulation ainda aritmética personalizada sem consumir regras fiscais. Saldo: cadastro fundamentado, orquestração, contrato de resultado/histórico e ligação ao dossier/relatório, com casos por componente/período. Nenhuma regra criada nem activada; implementação fiscal integral aberta e excluída das1–2h de exportações. | [Proposta21/10/2026] Primeiro lote proposto: uma regra IVA geral sobre base liquida/MZN, cobertura demonstrada2026 sem inventar caducidade legal. Reutilizar fontes/analises/governacao/resolvedor/avaliador existentes; arredondamento e ambito aplicavel explicitamente por fundamentar antes de publicar. Cadastro4-8h e codigo/aceitacao12-20h, total16-28h condicionado ao acervo, separado das1-2h de exportacao. Criterios e exclusoes no manual existente. Nenhuma regra cadastrada/activada; nao e implementacao fiscal integral. | [QA IVA v1.2 21/10/2026] Orientacao posterior Tempo: calcular com precisao decimal exacta sem arredondamento automatico, separando apresentacao monetaria; arredondamento generico deixa de ser bloqueio deste lote. Cadastro draft versionado em clone QA; resolvedor/avaliador existentes; proveniencia, historico e relatorio imutavel ligados. 5 feature (51 assercoes), 7 unit (25), 3 frontend; types/build/Pint aprovados. Contexto declarado; nao e saldo a pagar. Zero regras publicadas; sem main/activacao. Recorte QA autorizado verificado (0h engenharia identificada restante); produto fiscal integral continua parcial. Limites e provas no mesmo manual e ficha v1.2; sem atribuicao de validacao juridica ao utilizador. | [Revisao 83d2f97d] Ambito/periodo/exclusoes e procedimentos de integracao, publicacao, activacao e suspensao consolidados no mesmo manual. Lacuna concreta de ecra QA fechada: entradas 1000.03/MZN/2026-10-21; calculo exacto 160.0048; gravacao fa6d17f2-5f47-4cb6-b8cb-40850c12505f; recarga; recuperacao do mesmo ID; relatorio d13e2ad5-3ba8-4d01-9d30-5815496da774 com mesmo valor/proveniencia e hash igual ao resultado. Uma execucao persistida, draft e zero regras publicadas. 1 teste novo de rota/17 assercoes, TypeScript/build e browser aprovados; restantes provas reutilizadas. Interrupcao inicial da ferramenta resolvida, sem atribuicao de falha ao simulador. Revisao do recorte demonstrada; sem nova preparacao generica identificada, main ou activacao; nao fecha aplicabilidade fiscal universal nem simulador integral. | 21/10/2026: proposta do consumidor IVA no simulador existente no manual: falta ligacao a regra publicada e activacao explicita. Integrar codigo desligado, publicar versao e activar consumidor sao tres operacoes distintas. Reutiliza permissoes, governanca, historico e provas aceites; sem ampliar cobertura ou executar estas operacoes. | 21/10/2026: implementado delta de 2ced7b79 no simulador normal QA, activacao desligada por omissao. 8 testes/75 assercoes, 2 testes frontend novos, TypeScript/build/Pint. Edge: indeterminacao, calculo, repeticao sem duplicar, fila admitida antes de suspensao concluida depois, nova execucao recusada e historicos/relatorios preservados. Mesmo manual e recibo consolidam provas e tres operacoes. Fixture isolada suspensa; sem merge ou publicacao/activacao na homologacao. | 21/10/2026: origem da condicao fiscal localizada em e65cb269/servico/CHECKs de 03/10 e nota de implementacao; sem decisao expressa aplicavel encontrada. Correccao QA: administracao existente, mesma pessoa, fonte oficial identificada e eventos preservados. 6 testes/86 assercoes apenas do controlo, sem calculos/exportadores; constraints de outras tabelas iguais. Esquema activo nao alterado; backup/restauro de 171 tabelas confirmado; sem fixture ou publicacao real. | [Execucao autorizada 21/10/2026 10:56 UTC] Servido d3fe8a02ec7f5dcd01984c4f4a1eba18b5a0cf19 contendo 4a4d1212; DDL fiscal aplicado autenticadamente com backup/restauro de171tabelas e registos preservados. Tres fontes reais v1 com hashes/citacoes e aceitacao fiscal Tempo08/10/2026, sem validacao geral automatica. Regra IVA-GERAL-BASE-LIQUIDA rule_version1, ID01a15e1a-5338-700f-8a45-f87707d696a7, published, version_no5, actor15 emtodasetapas;5eventos. Activacao separada ligada a esseID/versao; APIHTTP200 enabled=true e resolvedor16percent no contexto delimitado sem calculo novo. FixtureQA nao importada; calculos/exportadores/PDF aceites nao repetidos. Suspensao de novas admissoes conserva snapshots/historicos/relatorios. Recibo e manual existentes actualizados; limitacoes de abertura de consola/extensao registadas como ferramenta. | [Diagnostico IVA QA21/10/2026] Falha estrutural reproduzida na consulta anual: fiscal_operation nao satisfaz operation e moeda nao era comunicada. Sem presumir respostas originais. Cada condicao tem campo/recebido/esperado/categoria; notas junto ao campo, resumo com foco e Ver fundamento semDSL/codigo. Moeda fiscal explicita, sem conversao/copia.5unitarios24assercoes+1API16assercoes, Edge comUSD dirigido preservado apos recuperacao; fixtureQA v3suspensa, consumidorQAoff. Nao altera regra/activacao da homologacao; calculos e exportadores nao repetidos. Branch codex/iva-diagnostics-QA. | [IVA mensal QA21/10/2026] Vendas por produto/mes reutilizadas; base liquida explicita; versao publicada seleccionada no servidor, sem taxa/manual no formulario. Zero distinto de falta; preco com IVA indeterminado. Actualizacao dependente cria versao, historicos/relatorios preservados. IVA separado de recebimentos/custos/imposto final; manual apenas cenario personalizado. 3API/46assercoes+4frontend e Edge: vendas alteradas, bruto, zero, falta, recuperacao e relatorio. Fixture sintetica v4 ligada apenas no clone QA para revisao. Sem main/HML ou alargamento fiscal; provas anteriores reutilizadas. Mesmo manual/recibo; branch codex/iva-monthly-projection-QA. | [Modelo A QA21/10/2026] Exemplar Tempo e imagem incorporada conferidos/preservados privados na biblioteca QA, hashes/scans/idempotencia; quadros e campos01-27 mapeados no mesmo registo. Componente01/02 existente; apuramento14-18 indeterminado. Correspondencia consultavel e compras/encomendas reutilizadas sem fabricar base/IVA/deducao. Divergencias de remissao registadas; edicao vigente nao afirmada.3testes novos/types/build/Edge; calculo/exportadores aceites reutilizados. Delta seguinte8-16h cadastro+20-36h codigo, condicionado e sem creditos/substituicao/pagamento/reembolso; nao e cobertura integral. Sem main/HML, nova regra publicada ou activacao. Ver docs/investmoz/simulations/modelo-a-reconciliacao-20261021.md. | 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral. | 22/10: revisão de a76369eb concluída no âmbito aceite por prova equivalente do regresso; A/B não repetidos. Tabela do primeiro percurso de investimento privado no manual: condições, artigos/período e efeitos; preparação documental, sem ligação executável nova. | 22/10/2026 — percurso privado executável em QA (base52fbb146): condições oficiais seleccionam mero registo/autorização, alternativas documentais e próximos passos; contexto C v4 mero registo após distinção directo/indirecto (Lei14/R13); prévia visual, vínculo inactivo preservado e relatório v3 por autorização conservado como histórico. 3 testes/96 asserções e um teste do novo relatório, tipos/build aprovados. Sem validação jurídica genérica adicional; orientação permanente Tempo em AGENTS. Branch codex/private-investment-path-executable-QA; sem integração main/alteração da homologação/activação fiscal. | 22/10/2026 — prova complementar exclusiva do relatório: recuperação UI do contexto v4, rascunho v5 e Word novo por mero registo; estudo/capacidade não aplicáveis. Word v3 preservado/identificado como histórico, hash inalterado. Sem alteração funcional ou repetição dos ensaios aceites. Dependências Git: a76369eb → 52fbb146 documental → a1fbda06; integrar após decisão, preservando main concorrente. | 22/10/2026 — disponibilizado por autorização Tempo: revisão servida042ffbde (inclui a76369eb/a1fbda06/064296e1 e correcção dirigida da recuperação legada). Percurso habilitado na homologação, versão private-investment-preparation-2026-v1; main ancestral preservado, sem conflitos/force-push. Zero migrations/importações/fixtures; nenhuma nova regra fiscal publicada/activada. Revisão/configuração/rotas conferidas; provas funcionais QA reutilizadas. | docs\investmoz\simulations\iva-l1-digital-qa-20261025.json | docs\investmoz\simulations\iva-l1-travel-events-qa-20261025.json | iva_l1_travel_events_P129_P133_homologation_20261025:ligação fiscal_continuity P129/P133->AUD-SIM-INT02,IVA devido/dedução não encerrados | docs\investmoz\simulations\iva-l1-objective-imports-qa-20261025.json | docs\investmoz\simulations\iva-l1-miners-qa-20261025.json | iva_l1_objective_miners_P046_P059_homologation_20261025:P046/P059 instalados,âmbito e limitações conservados | iva_l1_tempo_offers_fx_P104_partial_P058_P084_P085_homologation_20261025:17hashes runtime/4originais/18marcadores/simuladorHTTP200;backup/restauro real e comparação protegida com mesmoactor;provasQA reutilizadas | docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json",,25/10/2026 — entrega conjunta e38aa749,Correspondencia06 por layout: recebido06 baseisenta vs antigoAT06 existencias;18(1)(b) impostoimportacao e19(1)(b) operacoes com direito. Falta separar05/06 na edicao recebida. Linhas filhas inventariam cada ramo do saldo. | Historico preservado: ,,Saldo S1-S3 zero. Novo lote08-10/14-18: saldo QA zero; integracao/disponibilizacao na homologacao pendentes. Demais categorias/creditos/submissao e IRPC/IRPS fora deste recorte.,,,,,,,"Catálogo visual sintético QA; ZEE/ZFI apenas controlos HTTP revertidos; condições/benefícios não executáveis indeterminados; sem ensaio visual integral dos outros consumidores. | C exclusivamente sintético; ZEE/ZFI encaminhamento por predicados, sem reconhecimento de zona real; download concluído apesar de perda da ferramenta. Provas A/B/cálculos/exportadores aceites não repetidas.",,,,"Recorte adaptativo de preparação disponibilizado/habilitado na homologação, revisão042ffbde. Limitações globais/sectoriais/fiscais mantêm âmbito próprio." AUD-SIM-INT03,Review isolation recovery across projects and sessions,Tempo request 20/10/2026; integrated simulator review; same manual,simulator and shared language,,,QA only,Existing controls and accepted proofs to reconcile; no leak established,S1/S2/S3 entregues na homologacao em cd10cccb; delta instalado conferido,Saldo deste lote S1-S3: zero. Nao representa simulador de todos os impostos; proximo lote fiscal sera delimitado pelos modelos anexados. Variantes fora deste recorte conservam criterios proprios.,,,P0,,,,,,,,,,, | Estado antes da delimitacao 24/10/2026: Two dossiers and new login recovered in browser; cashflow persistence corrected and HTTP-tested; new visual cashflow delta pending | Antes da execucao QA 24/10/2026: Provas de isolamento/recuperacao aceites reutilizadas; deltas S1/S2 propostos | Antes da conferencia final S3: S1/S2 corrigidos e demonstrados QA; S3 aguarda PDF nativo; candidata 65b87819 | Antes da entrega S1-S3: S1/S2/S3 concluidos em QA; candidata 65b87819 pronta para integracao,,"24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Isolamento e recuperacao de dois dossiers/nova sessao aceites, nao repetidos. Restam deltas S1 de moeda guardada e S2 de recuperacao por ID com admissoes suspensas; nao presumir fuga nem repetir todos os logins. | Historico preservado: ","24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Isolamento e recuperacao de dois dossiers/nova sessao aceites, nao repetidos. Restam deltas S1 de moeda guardada e S2 de recuperacao por ID com admissoes suspensas; nao presumir fuga nem repetir todos os logins. | Historico preservado: | [Saldo corrente 23/10/2026] São três lacunas de integração constatadas por leitura e quatro verificações delimitadas, não sete falhas de execução. Os itens 1–3 determinam a correcção executável seguinte; 4–6 podem ser conferidos independentemente em QA isolado; 7 depende apenas do âmbito corrigido. A contagem refere-se a estes sete recortes, não a cada formato ou campo. Uma verificação que passe encerra o item; uma que falhe regista o defeito concreto na mesma linha da matriz. Não criar outra matriz/backlog nem converter ausência de prova em regressão. Fechos preservados: 6b544548/4098192a; d8224ba8/af926180; 55136b44/b6a626c9. Notas historicas de falta de entrega destes recortes estao superadas. Ver sete recortes no inicio do manual existente. | [QA conjunta 23/10/2026] Itens 1-3 corrigidos: escolha de oportunidade no simulador, aplicabilidade/estados por oportunidade, atalho Terra pelo pedido associado. Provas dirigidas novas nos itens 4-6: retirada da primeira, contactos autorizados, entradas ideia/sector/territorio e login. Word/ZIP gerados; composicao de impressao conferida. Resta PDF nativo efectivamente guardado/paginacao e recorte ancora por analisar. Sem entrega na homologacao desta candidata. Ver estado corrente no inicio do manual; sete itens historicos abaixo nao sao o saldo corrente. Fechos 6b544548, d8224ba8, 55136b44 preservados. Estatisticas e IA adiadas. | [PDF nativo 23/10/2026] Falhas observadas na saida real: not_started e detalhe dos requisitos ausente. Correcao 2856240c sobre candidata 1afdfee8: estados humanos e requisitos apenas da oportunidade aplicavel. Teste novo native-pdf-scope passou; tipos/build passaram; sem repetir Word/ZIP. Saida real revista13, oportunidade309/Manica, valores QA123456/45678/diferenca77778MZN, pronta para gravacao manual. PDF guardado/paginacao pendentes por falta de controlo do dialogo nativo. Integracao/disponibilizacao ja autorizada pela Tempo apos conferencia, ainda nao executada; origin/main55136b44. Estatisticas e IA adiadas. | [PDF nativo guardado conferido 23/10/2026] Original encontrado na pasta indicada com titulo automatico Relatorio SYNTHETIC QA, extensao .pdf, maquina ONALA/macbook/Console. SHA256010eb4ea12015563c1b2f8bc255b1078c276f824c50690732541d5bffe34b8a6. Dez paginas renderizadas e conferidas: oportunidade309/Manica, cinco requisitos especificos, valores123456/45678/diferenca77778MZN; paginacao e legibilidade aprovadas. Sem regenerar PDF ou repetir Word/ZIP/provas aceites. Condicao satisfeita para1afdfee8+2856240c; disponibilizacao Git autorizada em execucao, ainda a confirmar instalada. Ver inicio do manual e native-pdf-and-anchor-review-20261023.json. Pendencias historicas de ficheiro em falta superadas; saldo de ancoras6985f82e preservado; Estatisticas/IA adiadas. | [Entrega confirmada 23/10/2026] 1afdfee8+2856240c entregues na homologacao8036b9b0. PDF original encontrado pelo titulo automatico na mesma pasta/maquina/sessao: dez paginas e ambito/requisitos/valores/paginacao conferidos, SHA256010eb4ea12015563c1b2f8bc255b1078c276f824c50690732541d5bffe34b8a6, sem regeneracao. Fast-forward55136b44->8036b9b0, instalador installed16:46:13UTC, zero migrations/importacoes. Revisao publica e15hashes funcionais coincidem; delta autenticado na ficha53/dossier958df138 verificado, versao5 preservada, zero novos pedidos/gravacoes/submissoes. Sem repetir provas aceites. Ver treatment-scope-installation-receipt-20261023.json e inicio do manual. Pendencias historicas de PDF/instalacao superadas neste recorte. Complementos e fechos anteriores preservados. Saldo ancora6985f82e mantido; Estatisticas/IA adiadas; sem fecho global.",,,,diagnosis and targeted corrections,,"24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Isolamento e recuperacao de dois dossiers/nova sessao aceites, nao repetidos. Restam deltas S1 de moeda guardada e S2 de recuperacao por ID com admissoes suspensas; nao presumir fuga nem repetir todos os logins. | Historico preservado: [Retoma 21/10/2026] QA 18576, clone simulator_review_delta_20261020_test: sessão sintética renovada por login normal; gravação autenticada e recarga recuperaram saldo 123, receita 900, custos 600, calendário mensal 10/vazio/0, crédito IVA estimado 500. Caixa conhecida 3713 MZN; total indeterminado desde mês 2; crédito estimado excluído da caixa. Prova visual cashflow-recovered-20261021.png e snapshot .txt em outputs/simulator-continuation-20261020. Não certifica recuperação destes novos valores após outro login, CSV/DOCX ou PDF nativo. Ligação de controlo do navegador perdida durante espera de download; não atribuir falha à aplicação. Leitura remota aguarda identificação da ligação SSH; zero alterações no destino. | [Saldo consolidado21/10/2026] Concluído no recorte. A/B, logout/novo login, recuperação e recusa pela aplicação demonstrados anteriormente. A tesouraria tem prova API de nova sessão e prova visual de recuperação por recarga. Não atribuir ao navegador nova sessão dos valores de tesouraria, nem nova certificação RLS; limites expressos conservados. Ver saldo dos oito itens no manual existente; sem fecho global por esta reconciliação. | [Delta QA 23/10/2026 sobre c3f7c3ad] QA: gzip/ETag; idioma guardado e recuperado; versao antiga continua recusada. Ver docs/investmoz/unification/traceability-and-manual.md. Homologacao permanece 7c1f5321; cobertura transversal parcial. 23/10/2026: Tempo encerrou os tres casos no ambito reportado (6b544548; recibo 4098192a), sem repetir. Avaliacao estatica dos trechos restantes no manual existente, seccao de 23/10: escolhas por ficha preservadas no contrato; parques e campos comuns usam a primeira escolha; land/desk/submission reutilizam campos comuns, sem lista OpportunityChoices no DossierPrefill. Demonstracao multi-oportunidade nos restantes formularios pendente. Aplicacao transversal parcial. Sem alteracao no activo. | 23/10/2026: conferência executada QA da segunda oportunidade Gaza/Limpopo → Manica/Beira; primeira/terceira exactamente preservadas no dossier, transacção revertida. Zonas/parques continuam por choices[0]; Terra/DUAT, Balcão e manifestação propõem campos comuns da primeira. Lacunas confirmadas, não corrigidas nem fechadas. Complementos d8224ba8 e fechos anteriores aceites, sem repetição. Ver multi-opportunity-context-review-20261023.json e manual existente. | 23/10/2026: correcção executável QA 4a01e9e2 dos quatro consumidores por identidade: parque próprio, Terra/DUAT, Balcão e manifestação; segunda 309 Gaza/Limpopo → Manica/Beira/parque Manica, primeira exactamente intacta; gravar/recuperar e relatórios conforme recibo multi-opportunity-context-qa-receipt-20261023.json. 4 testes/104 asserções, 3 frontend, tipos/build e prova visual dirigidos. Homologação permanece d8224ba8; complementos e fechos preservados; não é fecho transversal. | 23/10/2026: quatro consumidores entregues na homologação 55136b44 (correcção 4a01e9e2), revisão pública e delta instalado conferidos na ficha real 53 e GET autorizado do contexto. Provas QA reutilizadas, sem novos pedidos nem repetição dos casos aceites. d8224ba8 e fechos anteriores preservados; estatísticas/IA adiadas. Ver multi-opportunity-context-installation-receipt-20261023.json e manual; sem fecho transversal global. | Revisao estatica em b6a626c9, sem nova execucao funcional ou alteracao da homologacao. Estatisticas e IA adiadas. | Prova QA: tests/Feature/InvestmentTreatmentScopeTest.php; tests/frontend/treatment-scope-export.test.mjs; novo dossier d279172b-8bd1-4074-b000-ee25f0d29778. Sem repetir testes aceites. | [PDF nativo 23/10/2026] Falhas observadas na saida real: not_started e detalhe dos requisitos ausente. Correcao 2856240c sobre candidata 1afdfee8: estados humanos e requisitos apenas da oportunidade aplicavel. Teste novo native-pdf-scope passou; tipos/build passaram; sem repetir Word/ZIP. Saida real revista13, oportunidade309/Manica, valores QA123456/45678/diferenca77778MZN, pronta para gravacao manual. PDF guardado/paginacao pendentes por falta de controlo do dialogo nativo. Integracao/disponibilizacao ja autorizada pela Tempo apos conferencia, ainda nao executada; origin/main55136b44. Estatisticas e IA adiadas. | [PDF nativo guardado conferido 23/10/2026] Original encontrado na pasta indicada com titulo automatico Relatorio SYNTHETIC QA, extensao .pdf, maquina ONALA/macbook/Console. SHA256010eb4ea12015563c1b2f8bc255b1078c276f824c50690732541d5bffe34b8a6. Dez paginas renderizadas e conferidas: oportunidade309/Manica, cinco requisitos especificos, valores123456/45678/diferenca77778MZN; paginacao e legibilidade aprovadas. Sem regenerar PDF ou repetir Word/ZIP/provas aceites. Condicao satisfeita para1afdfee8+2856240c; disponibilizacao Git autorizada em execucao, ainda a confirmar instalada. Ver inicio do manual e native-pdf-and-anchor-review-20261023.json. Pendencias historicas de ficheiro em falta superadas; saldo de ancoras6985f82e preservado; Estatisticas/IA adiadas. | [Entrega confirmada 23/10/2026] 1afdfee8+2856240c entregues na homologacao8036b9b0. PDF original encontrado pelo titulo automatico na mesma pasta/maquina/sessao: dez paginas e ambito/requisitos/valores/paginacao conferidos, SHA256010eb4ea12015563c1b2f8bc255b1078c276f824c50690732541d5bffe34b8a6, sem regeneracao. Fast-forward55136b44->8036b9b0, instalador installed16:46:13UTC, zero migrations/importacoes. Revisao publica e15hashes funcionais coincidem; delta autenticado na ficha53/dossier958df138 verificado, versao5 preservada, zero novos pedidos/gravacoes/submissoes. Sem repetir provas aceites. Ver treatment-scope-installation-receipt-20261023.json e inicio do manual. Pendencias historicas de PDF/instalacao superadas neste recorte. Complementos e fechos anteriores preservados. Saldo ancora6985f82e mantido; Estatisticas/IA adiadas; sem fecho global.",,20/10/2026,,," | Antes da delimitacao do simulador 24/10/2026: QA continuation verified; precise open inputs and cashflow visual check in same manual; 2-4 h remaining | Antes da execucao QA 24/10/2026: Isolamento e recuperacao de dois dossiers/nova sessao aceites, nao repetidos. Restam deltas S1 de moeda guardada e S2 de recuperacao por ID com admissoes suspensas; nao presumir fuga nem repetir todos os logins. | Antes da conferencia final S3: Saldo deste lote: apenas conferencia de paginacao do bloco IVA mensal no PDF nativo guardado; CSV/Word conferidos. S1/S2 corrigidos em QA, sem entrega na homologacao. | Antes da entrega S1-S3: Saldo QA deste lote: zero. Falta integracao/disponibilizacao pelo Git e conferencia do delta instalado; nao e entrega na homologacao nem simulador fiscal integral.",,,,,,,,,,," | [Saldo corrente 23/10/2026] São três lacunas de integração constatadas por leitura e quatro verificações delimitadas, não sete falhas de execução. Os itens 1–3 determinam a correcção executável seguinte; 4–6 podem ser conferidos independentemente em QA isolado; 7 depende apenas do âmbito corrigido. A contagem refere-se a estes sete recortes, não a cada formato ou campo. Uma verificação que passe encerra o item; uma que falhe regista o defeito concreto na mesma linha da matriz. Não criar outra matriz/backlog nem converter ausência de prova em regressão. Fechos preservados: 6b544548/4098192a; d8224ba8/af926180; 55136b44/b6a626c9. Notas historicas de falta de entrega destes recortes estao superadas. Ver sete recortes no inicio do manual existente. | [QA conjunta 23/10/2026] Itens 1-3 corrigidos: escolha de oportunidade no simulador, aplicabilidade/estados por oportunidade, atalho Terra pelo pedido associado. Provas dirigidas novas nos itens 4-6: retirada da primeira, contactos autorizados, entradas ideia/sector/territorio e login. Word/ZIP gerados; composicao de impressao conferida. Resta PDF nativo efectivamente guardado/paginacao e recorte ancora por analisar. Sem entrega na homologacao desta candidata. Ver estado corrente no inicio do manual; sete itens historicos abaixo nao sao o saldo corrente. Fechos 6b544548, d8224ba8, 55136b44 preservados. Estatisticas e IA adiadas. | [PDF nativo 23/10/2026] Falhas observadas na saida real: not_started e detalhe dos requisitos ausente. Correcao 2856240c sobre candidata 1afdfee8: estados humanos e requisitos apenas da oportunidade aplicavel. Teste novo native-pdf-scope passou; tipos/build passaram; sem repetir Word/ZIP. Saida real revista13, oportunidade309/Manica, valores QA123456/45678/diferenca77778MZN, pronta para gravacao manual. PDF guardado/paginacao pendentes por falta de controlo do dialogo nativo. Integracao/disponibilizacao ja autorizada pela Tempo apos conferencia, ainda nao executada; origin/main55136b44. Estatisticas e IA adiadas. | [PDF nativo guardado conferido 23/10/2026] Original encontrado na pasta indicada com titulo automatico Relatorio SYNTHETIC QA, extensao .pdf, maquina ONALA/macbook/Console. SHA256010eb4ea12015563c1b2f8bc255b1078c276f824c50690732541d5bffe34b8a6. Dez paginas renderizadas e conferidas: oportunidade309/Manica, cinco requisitos especificos, valores123456/45678/diferenca77778MZN; paginacao e legibilidade aprovadas. Sem regenerar PDF ou repetir Word/ZIP/provas aceites. Condicao satisfeita para1afdfee8+2856240c; disponibilizacao Git autorizada em execucao, ainda a confirmar instalada. Ver inicio do manual e native-pdf-and-anchor-review-20261023.json. Pendencias historicas de ficheiro em falta superadas; saldo de ancoras6985f82e preservado; Estatisticas/IA adiadas. | [Entrega confirmada 23/10/2026] 1afdfee8+2856240c entregues na homologacao8036b9b0. PDF original encontrado pelo titulo automatico na mesma pasta/maquina/sessao: dez paginas e ambito/requisitos/valores/paginacao conferidos, SHA256010eb4ea12015563c1b2f8bc255b1078c276f824c50690732541d5bffe34b8a6, sem regeneracao. Fast-forward55136b44->8036b9b0, instalador installed16:46:13UTC, zero migrations/importacoes. Revisao publica e15hashes funcionais coincidem; delta autenticado na ficha53/dossier958df138 verificado, versao5 preservada, zero novos pedidos/gravacoes/submissoes. Sem repetir provas aceites. Ver treatment-scope-installation-receipt-20261023.json e inicio do manual. Pendencias historicas de PDF/instalacao superadas neste recorte. Complementos e fechos anteriores preservados. Saldo ancora6985f82e mantido; Estatisticas/IA adiadas; sem fecho global." AUD-SIM-INT04,Review stale and historical results and correct dossier,Tempo request 20/10/2026; integrated simulator review; same manual,simulator and shared language,,,QA only,"Existing versions/fingerprints; targeted verification pending | 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral.",S1/S2/S3 entregues na homologacao em cd10cccb; delta instalado conferido,Saldo deste lote S1-S3: zero. Nao representa simulador de todos os impostos; proximo lote fiscal sera delimitado pelos modelos anexados. Variantes fora deste recorte conservam criterios proprios.,,,P1,,,,,,,,,,, | Estado antes da delimitacao 24/10/2026: Historical results visible after fix; 12 and 24 recovered; hashes unchanged; synthetic temporal resolver versions verified in memory only | Antes da execucao QA 24/10/2026: Historicos e invalidacao aceites; retoma S2 e prova mensal S3 delimitadas | Antes da conferencia final S3: S1/S2 corrigidos e demonstrados QA; S3 aguarda PDF nativo; candidata 65b87819 | Antes da entrega S1-S3: S1/S2/S3 concluidos em QA; candidata 65b87819 pronta para integracao,,"24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Invalidacao por vendas/entradas e snapshots historicos preservados. S2 deve recuperar estado terminal pelo mesmo ID sem duplicacao; S3 confere rotulo actual/historico e versao no bloco mensal exportado. | Historico preservado: 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral.","24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Invalidacao por vendas/entradas e snapshots historicos preservados. S2 deve recuperar estado terminal pelo mesmo ID sem duplicacao; S3 confere rotulo actual/historico e versao no bloco mensal exportado. | Historico preservado: ",,,,diagnosis and targeted corrections,,"24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Invalidacao por vendas/entradas e snapshots historicos preservados. S2 deve recuperar estado terminal pelo mesmo ID sem duplicacao; S3 confere rotulo actual/historico e versao no bloco mensal exportado. | Historico preservado: [Saldo consolidado21/10/2026] Concluído no recorte demonstrado. Histórico24/12 visível, hashes preservados e versões temporais sintéticas do resolvedor conferidas. Execução fiscal integrada com parâmetros reais pertence ao saldo de02 e não foi demonstrada por estes testes. Ver saldo dos oito itens no manual existente; sem fecho global por esta reconciliação. | 22/10/2026: primeiro incremento QA na branch codex/project-context-continuity-QA; contexto único por dossier/conta, herança com edições preservadas, moeda/IVA mensal e análise territorial explícita. Ver traceability-and-manual.md, secção Continuidade e adaptação contextual. 4 HTTP/74 asserções; 8 frontend; percurso visual A/B e nova sessão. Não encerra adaptação jurídica integral.",,20/10/2026,,," | Antes da delimitacao do simulador 24/10/2026: QA continuation verified; precise open inputs and cashflow visual check in same manual; 2-4 h remaining | Antes da execucao QA 24/10/2026: Invalidacao por vendas/entradas e snapshots historicos preservados. S2 deve recuperar estado terminal pelo mesmo ID sem duplicacao; S3 confere rotulo actual/historico e versao no bloco mensal exportado. | Antes da conferencia final S3: Saldo deste lote: apenas conferencia de paginacao do bloco IVA mensal no PDF nativo guardado; CSV/Word conferidos. S1/S2 corrigidos em QA, sem entrega na homologacao. | Antes da entrega S1-S3: Saldo QA deste lote: zero. Falta integracao/disponibilizacao pelo Git e conferencia do delta instalado; nao e entrega na homologacao nem simulador fiscal integral.",,,,,,,Catálogo visual sintético QA; ZEE/ZFI apenas controlos HTTP revertidos; condições/benefícios não executáveis indeterminados; sem ensaio visual integral dos outros consumidores.,,,,Incremento contextual QA para revisão; sem integração main/activação fiscal. AUD-SIM-INT05,Independent financial controls unknown zero units and currencies,Tempo request 20/10/2026; integrated simulator review; same manual,simulator and shared language,,,QA only,Reconciliation pending; no invented tax assumptions,S1/S2/S3 entregues na homologacao em cd10cccb; delta instalado conferido,Saldo deste lote S1-S3: zero. Nao representa simulador de todos os impostos; proximo lote fiscal sera delimitado pelos modelos anexados. Variantes fora deste recorte conservam criterios proprios.,,,P1,,,,,,,,,,," | Estado antes da delimitacao 24/10/2026: Independent business-plan and cashflow ledgers passed; complete credit recipe included in screen and exports | Antes da execucao QA 24/10/2026: Controlos anteriores aceites; lacuna de moeda S1 diagnosticada, ainda nao corrigida | Antes da conferencia final S3: S1/S2 corrigidos e demonstrados QA; S3 aguarda PDF nativo; candidata 65b87819 | Antes da entrega S1-S3: S1/S2/S3 concluidos em QA; candidata 65b87819 pronta para integracao",,"24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Controlos financeiros independentes anteriores mantidos. Lacuna S1 confirmada em diagnostico novo sem DB: snapshot de tesouraria sem moeda permite relabel USD para MZN no IVA e relatorio. Preservar moeda de origem e montantes; reconciliar divergencia sem conversao presumida. | Historico preservado: ","24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Controlos financeiros independentes anteriores mantidos. Lacuna S1 confirmada em diagnostico novo sem DB: snapshot de tesouraria sem moeda permite relabel USD para MZN no IVA e relatorio. Preservar moeda de origem e montantes; reconciliar divergencia sem conversao presumida. | Historico preservado: ",,,,diagnosis and targeted corrections,,"24/10/2026 ENTREGA S1-S3 HOMOLOGACAO: cd10cccbf45f53836d8bf7b2bd90794d99602cb9, funcional 65b87819, avancando main de 276d833a sem conflitos/force. Revisao servida e manifesto conferidos; quatro assets HTTP200 com os deltas, simulador HTTP200, IVA existente enabled=true/cobertura2026 preservados. Referencia de estabilizacao ancestral; nenhum delta em app/database/config/routes/deploy, sem outros impostos ou regras alteradas. Provas QA/PDF aceites reutilizadas; nenhum dossier/pedido/calculo sintetico criado no destino. S1-S3 entregues, saldo zero neste lote. Confirmacao de moeda v1 sem origem continua explicita, valores intactos. Nao conclui todos os impostos; modelos anexados delimitam proximo lote. Ver closure_homologation_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 FECHO QA S1/S2/S3: candidata funcional 65b87819 pronta para integracao; nao entregue na homologacao. PDF monthly-final.pdf gerado a pedido expresso no motor Edge isolado; 4 paginas renderizadas e inspeccionadas, valores/moeda/oportunidade/periodo/fonte/versao iguais ao CSV/Word, cabecalhos/linhas/rodapes integros. SHA256 7719a05136f6dba668b621f551626060d10db5fcbb84815cdad112a1eab9079b. S3 deixa de estar pendente. Nao foi gravacao manual no dialogo nativo. Provas aceites reutilizadas; sem outros impostos ou alteracao de regras. Referencia 276d833a preservada. Ver closure_qa_20261024 no recibo integrado e inicio do manual. | Historico preservado: 24/10/2026 CANDIDATA QA 65b87819: S1 corrigido com moeda de origem v2, v1 preservado e confirmacao explicita; S2 corrigido com recuperacao GET por mesmo ID apesar de novas admissoes desligadas, permissoes e contagem preservadas. 12 testes frontend dirigidos, 2 API/23 assercoes em QA nominal transaccional, TypeScript/build aprovados. S3 CSV/Word/fonte HTML conferidos; falta apenas PDF nativo guardado para paginacao do bloco mensal. Nao pronto para integrar ate essa conferencia. Sem main/homologacao, novos impostos, regras fiscais, schema, permissoes ou dados activos alterados. Ver manual e closure_qa_20261024 no recibo integrado; provas aceites reutilizadas. | Historico preservado: 24/10/2026 AMBITO SIMULADOR: proposta finita S1/S2 (duas lacunas de codigo) e S3 (uma prova especifica). Ver inicio do manual e closure_scope_reconciliation_20261024 no recibo integrado existente. Nao executadas correccoes/integracao/publicacao fiscal; provas validas reutilizadas. Seis associacoes e dois originais sem dependencia efectiva identificada. Controlos financeiros independentes anteriores mantidos. Lacuna S1 confirmada em diagnostico novo sem DB: snapshot de tesouraria sem moeda permite relabel USD para MZN no IVA e relatorio. Preservar moeda de origem e montantes; reconciliar divergencia sem conversao presumida. | Historico preservado: [Retoma 21/10/2026] QA 18576, clone simulator_review_delta_20261020_test: sessão sintética renovada por login normal; gravação autenticada e recarga recuperaram saldo 123, receita 900, custos 600, calendário mensal 10/vazio/0, crédito IVA estimado 500. Caixa conhecida 3713 MZN; total indeterminado desde mês 2; crédito estimado excluído da caixa. Prova visual cashflow-recovered-20261021.png e snapshot .txt em outputs/simulator-continuation-20261020. Não certifica recuperação destes novos valores após outro login, CSV/DOCX ou PDF nativo. Ligação de controlo do navegador perdida durante espera de download; não atribuir falha à aplicação. Leitura remota aguarda identificação da ligação SSH; zero alterações no destino. | [Saldo consolidado21/10/2026] Concluído nos controlos delimitados. Controlos independentes de caixa/plano/crédito, zero/desconhecido e moedas preservados. Não são validação de taxas legais nem certificação de toda a contabilidade. Ver saldo dos oito itens no manual existente; sem fecho global por esta reconciliação.",,20/10/2026,,," | Antes da delimitacao do simulador 24/10/2026: QA continuation verified; precise open inputs and cashflow visual check in same manual; 2-4 h remaining | Antes da execucao QA 24/10/2026: Controlos financeiros independentes anteriores mantidos. Lacuna S1 confirmada em diagnostico novo sem DB: snapshot de tesouraria sem moeda permite relabel USD para MZN no IVA e relatorio. Preservar moeda de origem e montantes; reconciliar divergencia sem conversao presumida. | Antes da conferencia final S3: Saldo deste lote: apenas conferencia de paginacao do bloco IVA mensal no PDF nativo guardado; CSV/Word conferidos. S1/S2 corrigidos em QA, sem entrega na homologacao. | Antes da entrega S1-S3: Saldo QA deste lote: zero. Falta integracao/disponibilizacao pelo Git e conferencia do delta instalado; nao e entrega na homologacao nem simulador fiscal integral.",,,,,,,,,,, @@ -10705,7 +10705,7 @@ AUD-SIM-L1-P043,Isenção temporária — Produção agrícola de cana-de-açúc AUD-SIM-L1-P044,"Serviços agrícolas: canais, drenagem, regadio, limpeza e pulverização","CIVA Lei13/2016 PDF10 p.1426(268),9(15),19(1);PDF15 p.1426(273),19(1);Lei22/2022 PDF2 p.2252(26),mantém alíneas12(f/g/i) e15;renúncia11nãoabrange.",Simulador/IVA — cobertura por operacao,/simulador,G2Enocatálogoexistente:agricultural_services;campo07;condiçõesexplícitas;sem inferência pelo sector.,Disponível na homologação9a56d982;delta instalado conferido,G2E:outputs/iva-l1-g2-agro-20261024;2testesfrontend;APIQA1teste/14asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram,"Demonstrado em QA e entregue na homologação9a56d982, no âmbito do ramo",Sem pendência neste recorte2026/MZN;L1/IVAintegralnão concluídos.,"Abertura de canais,ceifa,drenagem,água para irrigação,limpeza de valas de drenagem ou pulverização da terra,efectuada no âmbito da actividade agrícola.",Dados→enquadramento→cálculo→gravação→recuperação→relatório;ausência de condição/fundamento dá indeterminado.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,,,,,,,,,Entrega conjuntaG2E/G2F9a56d982;GitFFsobre3b788ec0;backup/restauro174tabelas/369ficheiros;semforce. | Histórico: G2EdemonstradoQA;17ramosentreguespreservadossemrecálculo.,Manter encerrado no âmbito demonstrado;reutilizarprovas e conferir apenas deltas/dependênciasafectadas.,"Contexto,localização,moeda,valor,base,período;campos/motor/snapshot/API/relatórioexistentes.","Abertura de canais,ceifa,drenagem,água para irrigação,limpeza de valas de drenagem ou pulverização da terra,efectuada no âmbito da actividade agrícola.",Fontesoficiaisaceites;semnovaaprovaçãogenérica.,IncrementoG2EnoG2existente,Incremento agrupado por regras/dados comuns; nao133desenvolvimentos/aprovacoes.544-912h preliminares a rever por lote/reutilizacao; sem estimativa individual medida.,iva_l1_g2ef_homologation_20261024:revisão/manifest/assets/entrada200;runtimehash;preservação174tabelas/369ficheiros;29fichas/28relações/408geometrias;semexecuçõessintéticasnoactivo. | QA: G2E:outputs/iva-l1-g2-agro-20261024;2testesfrontend;APIQA1teste/14asserções;interface→cálculo→gravação→recuperação→relatórioHTML;tipos/buildpassaram,G2,24/10/2026 — entrega9a56d982,07;sem direito à dedução nesta operação,,,,,,,,1ramo/1tratamento,"2026/MZN;projecção,semcertificação/declaraçãoATouapuramentointegral",,,,Entreguehomologação9a56d982;L1aberto AUD-SIM-L1-P045,Factores de produção de painéis solares para electrificação rural — benefício temporário,"Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; Lei22/2022 art.1/3, PDF2/4 e AnexoIV; termo31/12/2025 expresso",Simulador/IVA — cobertura por operacao,/simulador,"G3:temporary_solar_inputs;cessação2026,continuidade expressa por motor existente e origem estruturada;sem cálculo histórico.",Disponível na homologação6eefe4b3;delta instalado conferido,G3:3frontend;APIprivadaQA1/36;13livros integrais/actuais sem recálculo;tipos/build;modeloHTMLrecuperado;visualpendente. | Conferência visual confirmada expressamente pelaTempo;origem manual separada da técnica;sem observação de navegador peloCodex.,"Demonstrado em QA e entregue na homologação 6eefe4b3, no âmbito do ramo",Sem pendência neste recorte2026/MZN decessação econtinuidade;L1aberto.,Fontes suficientes para cessação2026;termo31/12/2025 conferido. Não exige classificação históricaAnexoII/IV ou documentos de benefício terminado para prosseguir2026. Enquadramento seguinte requer escolha e condições próprias.,Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,,,,,,,,,"G3 entregue6eefe4b3sobreccdecbd8;backup/restauro174tabelas/369ficheiros,GitFF,delta conferido. | Histórico: G3 concluídoQA após confirmação visualTempo;provas técnicas aceites reutilizadas. | Histórico: G3 implementado/verificado em código/API;sem promoção a demonstradoQA antes de conferência visual. | Histórico: Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite.",Manter encerrado no âmbito entregue;reutilizar provas e conferir apenas deltas afectados.,"Dossier/oportunidade, moeda, vendas, contrapartes, produtos, documentos e estabelecimento ja disponiveis quando aplicaveis; pedir so os inputs em falta da dependencia. | Dados comuns G3: Operação, data, início/fim do benefício e alteração expressa | Nenhum novo campo económico obrigatório;temporaryBenefitOrigin é rastreabilidade preenchida após escolha expressa.",Fontes suficientes para cessação2026;termo31/12/2025 conferido. Não exige classificação históricaAnexoII/IV ou documentos de benefício terminado para prosseguir2026. Enquadramento seguinte requer escolha e condições próprias.,Pedido expresso Tempo: inventariar cada operacao restante; nao activa calculo por referencia documental.,G3 — Benefícios temporários e transições: Açúcar/óleo/sabões: texto integral Lei3/2025; solar: termo31/12/2025 e eventual alteração expressa,Incremento agrupado por regras/dados comuns; nao133desenvolvimentos/aprovacoes.544-912h preliminares a rever por lote/reutilizacao; sem estimativa individual medida.,"iva_l1_g3_cessation_code_qa_visual_pending_20261024;outputs/iva-l1-g3-temporary-20261024;candidateac948bd8b7ff34d661dd4cb7cbe88221093dfd83 | iva_l1_g3_visual_completion_20261024:declaração manualTempo eestado real doficheiro guardado,com limites explícitos. | iva_l1_g3_homologation_20261024:revisão servida/manifesto/assets/simulador200;3runtimehashes;preservação174tabelas/369ficheiros e29fichas/28relações/408geometrias.",G3,24/10/2026 — entrega6eefe4b3,"{""article"": ""9(16), aditado2022"", ""scope"": ""Operações internas2026/MZN;cessação,sem benefício histórico/importações/classificaçãoAnexoII/IV"", ""treatment"": ""temporary_solar_inputs"", ""logic_version"": ""temporary-benefit-cessation/1"", ""source_record"": ""iva_l1_g3_cessation_code_qa_visual_pending_20261024"", ""next_increment"": ""Conferência visual dirigida do delta""}",,,,,,,,1ramo demonstradoQA;continuidade reutiliza tratamentos existentes;porentregar.,"Sem cálculo histórico2025,prorrogação automática,taxa presumida ou importações;AnexosII/IV não classificados neste incremento. VisualconfirmadopelaTempo;semcapturaCodex.",,,,Entregue homologação6eefe4b3;L1aberto AUD-SIM-L1-P046,Importação de bens com isenção objectiva interna,"Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025",Simulador/IVA — cobertura por operacao,/simulador,"P046 instalado a665ee9c: Um ramoP046,28correspondências expressas;enumeração legal exemplificativa. Isenção naimportação distinta de venda,base aduaneira,direitos e dedução. Sem fecho integralL1.",Disponível na homologação a665ee9c;delta instalado conferido no âmbito demonstrado.,Inventario documental; sem prova funcional deste ramo.,"Demonstrado em QA e entregue na homologação a665ee9c, no âmbito do ramo","Sem pendência de entrega deste incremento. P046:28correspondências expressas de isenção objectiva na importação definitiva;enumeração legal exemplificativa,sem venda interna criada ou dedução.",Remissões12(1)a de2025cotejadas;28tratamentos reutilizam catálogo/anexos internos sem criar venda ou dedução,Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,,,,,,,,,"P046/P059 entregues conjuntamente a665ee9c sobre a48e9749;125fechos preservados;backup/restauro e delta conferidos. | Histórico: Implementação e QA neste incremento:28correspondências expressas;rascunho,gravação,recuperação,relatório e histórico | Histórico: Preparação QA:125fechos inventariados antes dos testes; nenhuma perda confirmada. | Histórico: 25/10/2026 impedimento: Falta correspondência executável12(1)a com isenções internas em2026. | Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite.","Manter encerrado no âmbito demonstrado,reutilizando provas. Preservar fonte,âmbito,quotas,condições,revisões e histórico;sem concessão aduaneira automática,dedução/campo11 ou activação por publicação.","Moeda,datas,snapshotAPI,dossier,histórico ecatálogo/anexos existentes;hypótese interna explícita","Destino autenticado e backup/restauro;sem migração,alteração de permissões,importação/publicação documental ou ensaio sintético no activo.","CIVA12(1)a,redacçãoLei10/2025PDF12/p2180(12);art9 e anexosLei22/2022 já entregues","Desenvolvimento,QA eentrega conjunta concluídos no âmbito demonstrado;P059RSA e condições da redução expressos.",Sem esforço de entrega pendente neste recorte;não representa fecho ou estimativa do restanteL1.,Cotejo documental e revisao do codigo; candidato544068e8 preservado. Sem ensaio funcional deste ramo. | C:\laragon\www\portal-investidor\outputs\iva-l1-import-source-review-20261025\preservation-before-tests.json | docs\investmoz\simulations\iva-l1-objective-imports-qa-20261025.json | iva_l1_objective_miners_P046_P059_homologation_20261025:27marcadores/6hashes/2originais/simuladorHTTP200;174tabelas/369ficheiros/29fichas/28relações/408geometrias;provasQA reutilizadas,G6,25/10/2026 — entrega conjunta a665ee9c,"{""article"": ""12(1)(a)"", ""source"": ""CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025"", ""scope"": ""2026 somente quando condicoes e periodo aplicavel forem determinados"", ""next_increment"": ""L1-R3I: classificar importação; documento/IVA/dedução emL2 e direitos emL13""}",,,,,,,,,Nao confundir prova dos dez tratamentos anteriores com cobertura deste ramo.,,,,Entregue na homologação a665ee9c no âmbito demonstrado;L1 aberto -AUD-SIM-L1-P047,Importações com benefício aduaneiro em legislação especial,"Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025",Simulador/IVA — cobertura por operacao,/simulador,"Base reutilizavel: classificacao por oportunidade, entrada de operacoes, rascunho/API privados e relatorio; ramo especifico nao demonstrado. | QA parcial25/10: CIVA12(1)b quatro famílias;IPP22 integral localizado no Parlamento,PDF4–5/p2238–2239;Lei8/2025item30 eDecreto27/2026 obtidos. MCNet5/BR251 é exemplar parcial dasIPP,não fonte doart22.",Nao declarar disponivel por existir cadastro/fonte/formulario.,Inventario documental; sem prova funcional deste ramo.,Por implementar; não é regressão,"Ainda não há implementação específica12(1)b. As quatro remissões estão identificadas;IPP22 integral e alterações2025/2026 já obtidas. Faltam condições executáveis e sua correspondência por família (partidos7/91+14/92,mecenato4/94,veículos oficiais diplomáticos/consulares,IPP),distinguindo isenção integral de direitos,redução e pedido.","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem",Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,,,,,,,,,"Remissões actualizadas cotejadas;12b não é qualquer benefício aduaneiro genérico | Histórico: 25/10/2026 impedimento: Faltam diploma especial e âmbito de cada benefício aduaneiro invocado. | Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite. | 25/10/2026: Cotejo:12(1)b na redacção2022/2025 distingue quatro famílias. Decreto27/2026 integral obtido naMCNet357:altera14/58 eQuadrosV/VI;QuadroV30/competências actuais conferidos. Próxima acção:obter IPLei17/2022 integral e conferir condições da família aplicável;redução de direitos não equivale a isençãoIVA12(1)b. | 25/10residual delimitado: Ainda não há implementação específica12(1)b. As quatro remissões estão identificadas;IPP22 integral e alterações2025/2026 já obtidas. Faltam condições executáveis e sua correspondência por família (partidos7/91+14/92,mecenato4/94,veículos oficiais diplomáticos/consulares,IPP),distinguindo isenção integral de direitos,redução e pedido.","Critério de fecho: Percursos por família sustentados nos textos aplicáveis,com bens/beneficiário/operação/período,condições e âmbito do benefício aduaneiro demonstrados;isençãoIVA só na hipótese12(1)b correspondente;desconhecido não zero;gravação,recuperação,relatório eQA por ramo,seguida de entrega compatível. Próxima acção: Começar pelos itensIPP22/QuadroV já cotejados;obter/cotejar os trechos específicos das outras três famílias sem condicionar o avanço independente.","Dossier/oportunidade, moeda, vendas, contrapartes, produtos, documentos e estabelecimento ja disponiveis quando aplicaveis; pedir so os inputs em falta da dependencia. | Dados comuns G6: Documento aduaneiro, código, origem, regime, beneficiário e finalidade","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem | Dependencia comum: Sem bloquear operações internas por depender de importação","Lei22/2022PDF2/p2252(26),12(1)b;Lei10/2025PDF13mantém:Lei7/91alterada14/92(partidos),Lei4/94(mecenato),normasdeveículosoficiaisdeMissõesDiplomáticas/Consulares,InstruçõesPreliminaresPauta | CIVA12(1)b redacçãoLei22/2022,mantidaLei10/2025;IPP22noBR250-ParlamentoPDF4–5/p2238–2239,itens1–29;Lei8/2025item30;QuadroV/competênciasDecreto27/2026PDF2/p1012(2).MCNet5/BR251não contémIPP3–22.",Desenvolvimento executável e cotejo específico,Esforco nao quantificado neste cotejo;nao herdar10-18hP084/P085 para todoL1.,Cotejo documental e revisao do codigo; candidato544068e8 preservado. Sem ensaio funcional deste ramo. | docs\investmoz\simulations\iva-l1-objective-imports-qa-20261025.json | outputs/iva-l1-returnees-20261025/preservation-before-tests.json | docs\investmoz\simulations\iva-l1-tempo-offers-fx-qa-20261025.json;runtime 9536eb710b4b02650a80b9943e20b3f086dd0893 | outputs/iva-l1-residuals-baggage-20261025/preservation-before-tests.json | docs/investmoz/simulations/iva-l1-residuals-baggage-qa-20261025.json,G6,25/10/2026,"{""article"": ""12(1)(b)"", ""source"": ""CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025"", ""scope"": ""2026 somente quando condicoes e periodo aplicavel forem determinados"", ""next_increment"": ""L1-R3I: classificar importação; documento/IVA/dedução emL2 e direitos emL13""}",,,,,,,,,Nao confundir prova dos dez tratamentos anteriores com cobertura deste ramo.,,,,"Parcial;semfecho. Traduzir os âmbitos e condições das quatro famílias,começando pelos itens sustentados doQuadroV;distinguir isenção de direitos,redução e mero pedido;sem generalizar condições." +AUD-SIM-L1-P047,Importações com benefício aduaneiro em legislação especial,"Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025",Simulador/IVA — cobertura por operacao,/simulador,"Quatro famílias CIVA12(1)b executáveis emQA:partidos,mecenato,veículos diplomáticos eIPP;42exemplos,30itensIPP. ClassificaçãoIVA baseada em isenção de direitos demonstrada,sem conceder benefício aduaneiro.",Não instalado;homologaçãoe38aa749 preservada.,48testesfrontend;APIQA1teste/208asserções comguarda/rollback;tipos/build;interface→gravação→recuperação→relatório.,Concluído em QA; por disponibilizar,"Falta entrega compatível. Âmbito:classificaçãoIVA12(1)b nas condições demonstradas;sem classificação pautal,concessão de direitos,alienação,ICE,dedução ou automatização integral dos regimes referidos. Desconhecido permanece indeterminado.","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem",Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,,,,,,,,,"25/10/2026:quatro famílias emQA no âmbito demonstrado;128fechos eP058QAparcial preservados. CompetênciaIPP pela data da decisão/previsão;Decreto27/2026 entra30dias após publicação01/07,logo31/07;sem retroactividade. | Histórico: Remissões actualizadas cotejadas;12b não é qualquer benefício aduaneiro genérico | Histórico: 25/10/2026 impedimento: Faltam diploma especial e âmbito de cada benefício aduaneiro invocado. | Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite. | 25/10/2026: Cotejo:12(1)b na redacção2022/2025 distingue quatro famílias. Decreto27/2026 integral obtido naMCNet357:altera14/58 eQuadrosV/VI;QuadroV30/competências actuais conferidos. Próxima acção:obter IPLei17/2022 integral e conferir condições da família aplicável;redução de direitos não equivale a isençãoIVA12(1)b. | 25/10residual delimitado: Ainda não há implementação específica12(1)b. As quatro remissões estão identificadas;IPP22 integral e alterações2025/2026 já obtidas. Faltam condições executáveis e sua correspondência por família (partidos7/91+14/92,mecenato4/94,veículos oficiais diplomáticos/consulares,IPP),distinguindo isenção integral de direitos,redução e pedido. | Antes dos testes25/10:128fechos preservados;quatro famílias em implementaçãoQA, sem alteração no activo. Fontes específicas7/91+14/92,4/94+29/98,22/2021 eIPP22/QuadroV/alterações2025–2026 localizadas;originais/hashes inventariados.","EntregarP047 em conjunto compatível,identificandoP058 apenas comoQAparcial;preservarconcorrência,backup/restauro e conferir apenas delta instalado. Não declarar automatizados direitos ou todos os procedimentos específicos.","Dossier/oportunidade, moeda, vendas, contrapartes, produtos, documentos e estabelecimento ja disponiveis quando aplicaveis; pedir so os inputs em falta da dependencia. | Dados comuns G6: Documento aduaneiro, código, origem, regime, beneficiário e finalidade","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem | Dependencia comum: Sem bloquear operações internas por depender de importação","Lei22/2022PDF2/p2252(26),12(1)b;Lei10/2025PDF13mantém:Lei7/91alterada14/92(partidos),Lei4/94(mecenato),normasdeveículosoficiaisdeMissõesDiplomáticas/Consulares,InstruçõesPreliminaresPauta | CIVA12(1)b redacçãoLei22/2022,mantidaLei10/2025;IPP22noBR250-ParlamentoPDF4–5/p2238–2239,itens1–29;Lei8/2025item30;QuadroV/competênciasDecreto27/2026PDF2/p1012(2).MCNet5/BR251não contémIPP3–22.",QA concluído no âmbito;integração/entrega pendente,Esforco nao quantificado neste cotejo;nao herdar10-18hP084/P085 para todoL1.,Cotejo documental e revisao do codigo; candidato544068e8 preservado. Sem ensaio funcional deste ramo. | docs\investmoz\simulations\iva-l1-objective-imports-qa-20261025.json | outputs/iva-l1-returnees-20261025/preservation-before-tests.json | docs\investmoz\simulations\iva-l1-tempo-offers-fx-qa-20261025.json;runtime 9536eb710b4b02650a80b9943e20b3f086dd0893 | outputs/iva-l1-residuals-baggage-20261025/preservation-before-tests.json | docs/investmoz/simulations/iva-l1-residuals-baggage-qa-20261025.json | outputs/iva-l1-p047-families-20261025/preservation-and-source-inventory.json | docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json,G6,25/10/2026,"{""article"": ""12(1)(b)"", ""source"": ""CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025"", ""scope"": ""2026 somente quando condicoes e periodo aplicavel forem determinados"", ""next_increment"": ""L1-R3I: classificar importação; documento/IVA/dedução emL2 e direitos emL13""}",,,,,,,,,Nao confundir prova dos dez tratamentos anteriores com cobertura deste ramo.,,,,QA concluído no âmbito12(1)b;sem novo fecho entregue. Limitações explícitas no relatório. AUD-SIM-L1-P048,Trânsito/importação temporária sujeitos ao regime indicado,"Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025",Simulador/IVA — cobertura por operacao,/simulador,"Classificador existente deimportações12(1)(c),trânsito/importação temporária/draubaque e isenção total de direitos;fonte/versão por livro,sem dedução/campo11.",Disponível homologação2d889a21;delta conferido,iva_l1_g6d_P048_import_customs_QA_demonstrated_20261024;frontend4novos+13importações;API1/25;UICodex/Edge-CUA,"Demonstrado em QA e entregue na homologação 2d889a21, no âmbito do ramo","Sem pendência neste recorte2026/MZN de classificação12(1)(c);sem direitos/baseaduaneira/saída de regime/dedução campo11. P084/P085 continuam pendentes,L1aberto.","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem",Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,"Componente real,confirmação específica do regime e isenção total de direitos","API privadaQA demonstrada,rollback e guarda*_test:55441","snapshot.modelo_a_snapshot.importExemptions,por oportunidade",Gravação/recuperaçãoQA com documento/período/contexto/histórico,"Isenção0.00MZN,indeterminação ou não aplicação explicada;sem taxa normal presumida",,,,"Entrega conjuntaP048/P080 2d889a21sobre d46b794a;backup/restauro174tabelas/369ficheiros,GitFF,delta conferido. | Histórico: G6D candidata0eb37ef5 demonstradaQA;72fechos preservados. | Histórico: G6D em preparaçãoQA;inventário prévio:72ramos entregues,sem perdas confirmadas;reciboG6Cd46b794a/2ed62165 preservado. | Histórico: Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite.",Manter encerrado no âmbito entregue;reutilizar provas e conferir sódeltas afectados.,"Classificador/API/snapshot/relatório existentes;regimes de importação distintos das vendasG5,sem mudar livros entregues.","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem | Dependencia comum: Sem bloquear operações internas por depender de importação","CIVA12(1)(c),PDF11/p1426(269),trânsito/importação temporária/draubaque e isenção total de direitos;2022/2025 mantêm c) por remissão. SubdivisãoG6D/versão por livro são escolhas técnicas;sem aprovador novo.",G6D:umID/trêstratamentos de importação12(1)(c),Incremento agrupado por regras/dados comuns; nao133desenvolvimentos/aprovacoes.544-912h preliminares a rever por lote/reutilizacao; sem estimativa individual medida.,"Cotejo documental e revisao do codigo; candidato544068e8 preservado. Sem ensaio funcional deste ramo. | Inventário pré-testes:72fechos da matriz/manual preservados;20livrosvendas,1aquisições e3importações congelados,sem recálculo;outputs/iva-l1-g6d-imports-20261024/preservation-before-tests.json. | iva_l1_g6d_P048_import_customs_QA_demonstrated_20261024;candidate0eb37ef59b9b65837e6791518b378fe4e64ca112 | iva_l1_P048_P080_joint_homologation_20261024:revisão/manifesto/14marcadores/simulador200,2runtimehashes,174tabelas/369ficheiros/29fichas/28relações/408geometrias preservados.",G6,24/10/2026 — entrega conjunta2d889a21,"{""article"": ""12(1)(c)"", ""source"": ""CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025"", ""scope"": ""2026 somente quando condicoes e periodo aplicavel forem determinados"", ""next_increment"": ""L1-R3I: classificar importação; documento/IVA/dedução emL2 e direitos emL13""}",,,,,,,,3tratamentos/1ID;regime e isenção total sim/não/desconhecido;24livrosanteriores íntegros/actuais;gravação/recuperação/relatório.,"2026/MZN;P048/12(1)(c),trânsito/importação temporária/draubaque com isenção total de direitos,sem baseaduaneira,cálculo de direitosL13,saída de regime,dedução/campo11L2,taxa normal presumida,apuramento integral ou submissãoAT. Não confundir com vendas em regimeG5/P083. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas. UIobservadaCodex;sem atribuir conferência manualTempo ou paginaçãoWord/PDFnova.",,,,Entregue homologação2d889a21;L1aberto AUD-SIM-L1-P049,"Reimportação por quem exportou, no mesmo estado","Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025",Simulador/IVA — cobertura por operacao,/simulador,"Classificador opcional deimportações12(1)(d/f),snapshotprivado existente,por oportunidade/período/moeda;histórico e relatório integrados.",Disponível homologaçãoe3601c12;delta conferido,iva_l1_g6a_P049_P051_import_exemptions_QA_demonstrated_20261024;frontend5novos+14relatório;API1/20;UICodex/Edge-CUA,"Demonstrado em QA e entregue na homologação e3601c12, no âmbito do ramo",Sem pendência neste recorte2026/MZN de classificação12(1)(d/f);sem baseaduaneira/direitos/dedução campo11. P080/P084/P085 abertos;L1aberto.,"Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem",Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,Componente real com condições próprias por ramo;oculta perguntas alheias sem apagar respostas,"API privadaQA demonstrada,rollback e guarda*_test:55441","snapshot.modelo_a_snapshot.importExemptions,por oportunidade",Gravação/recuperaçãoQA com documento/período/contexto/histórico,"Isenção0.00MZN,indeterminação ou não aplicação explicada;sem taxa normal presumida",,,,"G6A entreguee3601c12sobre6f056359;backup/restauro174tabelas/369ficheiros,GitFF,delta conferido. | Histórico: G6A candidata965da264 demonstradaQA;66fechos preservados. | Histórico: G6A em preparaçãoQA;inventário prévio:66ramos entregues,sem perdas confirmadas;reciboG5B6f056359/e99ea1d0 preservado. | Histórico: Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite.",Manter encerrado no âmbito entregue;reutilizar provas e conferir apenas deltas afectados.,Snapshot/API/relatório/contexto existentes;livros de vendas e aquisições preservados;novo classificador opcional.,"Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem | Dependencia comum: Sem bloquear operações internas por depender de importação","CIVA12(1)(d/f),PDF11/p1426(269);2022/2025 mantêm d/f. SubdivisãoG6A e snapshot opcional são escolhas técnicas. Tempo08/10aceita fontes oficiais;sem aprovador novo.",G6A:dois ramos de classificação de IVA na importação,Incremento agrupado por regras/dados comuns; nao133desenvolvimentos/aprovacoes.544-912h preliminares a rever por lote/reutilizacao; sem estimativa individual medida.,"Cotejo documental e revisao do codigo; candidato544068e8 preservado. Sem ensaio funcional deste ramo. | Inventário pré-testes:66fechos da matriz/manual preservados;20livrosvendas e1aquisições congelados,sem recálculo;outputs/iva-l1-g6a-imports-20261024/preservation-before-tests.json. | iva_l1_g6a_P049_P051_import_exemptions_QA_demonstrated_20261024;candidate965da2642627ad1e484d52587e07b4a60cae6af2 | iva_l1_g6a_homologation_20261024:revisão servida/manifesto/assets/simulador200;4runtimehashes;preservação174tabelas/369ficheiros e29fichas/28relações/408geometrias.",G6,24/10/2026 — entregae3601c12,"{""article"": ""12(1)(d)"", ""source"": ""CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025"", ""scope"": ""2026 somente quando condicoes e periodo aplicavel forem determinados"", ""next_increment"": ""L1-R3I: classificar importação; documento/IVA/dedução emL2 e direitos emL13""}",,,,,,,,Condições sim/não/desconhecido;período e documento separados;moeda/valores/fonte/histórico;API/recuperação/relatório;20livrosvendas+1aquisição preservados.,"2026/MZN;classificação L1 de12(1)(d/f),sem direitosaduaneirosL13,dedução/campo11L2,baseaduaneira,taxa normal presumida,apuramento integral ou submissãoAT. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas. UIobservadaCodex;sem atribuir conferência manualTempo ou paginaçãoWord/PDFnova.",,,,Entregue homologaçãoe3601c12;L1aberto AUD-SIM-L1-P050,Serviços incluídos na base da importação,"Refinamento Tempo24/10 do saldoL1; origemAUD-SIM-INT02; CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025",Simulador/IVA — cobertura por operacao,/simulador,"P050classificador12(1)(e),2perfis16(1)/16(1)(b)/16(2),referênciasimportação/base/serviço eprimeirodestinoquandoaplicável;IVAserviçoseparadoIVA bens,gravação/recuperação/relatório.",Disponível na homologação 78c9f4a3; delta instalado conferido,iva_l1_g6f_P050_import_included_services_QA_20261024;4testesnovos/API1/30/UIEdgeCUA,"Demonstrado em QA e entregue na homologação 78c9f4a3, no âmbito do ramo","Sem pendência neste recorte 2026/MZN de classificação 12(1)(e), dois tratamentos. IVA do serviço separado do IVA dos bens; sem base aduaneira, direitos ou dedução no campo 11. L1 aberto.","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem",Condicoes/fonte/periodo desta operacao -> calculo ou nao aplicacao explicada -> gravacao -> recuperacao -> relatorio coerentes; desconhecido nao e zero. Preservar oportunidade e historico.,Saldo L1; sequencia do incremento indicada,,AUD-SIM-INT02,1,,Camposserviço/refspróprios;camposbensocultos;primeirodestinoapenasdespesaacessória,"APIprivadaQA1/30,guarda*_test:55441,rollback","MesmoimportExemptionspor oportunidade,metadadosopcionais evalidarantesdesubstituirsnapshot",Gravação/recuperaçãoexactas2linhas/documentos/base/importação/período/histórico,"serviceVat0.00sócondições próprias;importVatnullP050,nãosomaàbase,nãocorrigefactura/campo11",,,,"G6F entregue 78c9f4a3 sobre c1314cdf; backup/restauro 174 tabelas/369 ficheiros, Git FF e delta conferidos. | Histórico: G6F/P050 preparaçãoQA;75fechos e clarificação946fc089 inventariados antes de testes. | Histórico: Operacao discriminada do saldo anterior; e desenvolvimento nao demonstrado, nao regressao ou perda de fonte aceite.",Manter encerrado no âmbito entregue; reutilizar provas e conferir apenas deltas afectados.,"Dossier/oportunidade, moeda, vendas, contrapartes, produtos, documentos e estabelecimento ja disponiveis quando aplicaveis; pedir so os inputs em falta da dependencia. | Dados comuns G6: Documento aduaneiro, código, origem, regime, beneficiário e finalidade","Consolidar redacção art.12 alterado2022/2025; documento/regime/benefício e seus limites; em(g), exclusões art.12(3), não simples descrição do bem | Dependencia comum: Sem bloquear operações internas por depender de importação","CIVA12(1)(e),PDF11/p1426(269),16(1)/16(1)(b)/16(2),PDF14/p1426(272);duasviasdeinclusão do valor do serviço,sem calcularbaseaduaneira ouIVA dos bens.","G6F/P050,umramo/doistratamentosdeserviços",Incremento agrupado por regras/dados comuns; nao133desenvolvimentos/aprovacoes.544-912h preliminares a rever por lote/reutilizacao; sem estimativa individual medida.,"Cotejo documental e revisao do codigo; candidato544068e8 preservado. Sem ensaio funcional deste ramo. | outputs/iva-l1-g6f-services-20261024/preservation-before-tests.json;27livrosfiscais+rascunhos/scopes/cenários/histórico congelados. | iva_l1_g6f_P050_import_included_services_QA_20261024;candidate29e708ba2dca2450eaff8eff6f5e19079ffc7f8e | iva_l1_g6f_P050_with_partial_P084_P085_homologation_20261024: revisão/manifesto/14 marcadores/simulador HTTP200, quatro hashes funcionais, preservação 174 tabelas/369 ficheiros/29 fichas/28 relações/408 geometrias.",G6,24/10/2026 — entrega G6F 78c9f4a3,"{""article"": ""12(1)(e)"", ""source"": ""CIVA republicado Lei13/2016, PDF9–15; conjugar alterações Lei22/2022/Lei10/2025"", ""scope"": ""2026 somente quando condicoes e periodo aplicavel forem determinados"", ""next_increment"": ""L1-R3I: classificar importação; documento/IVA/dedução emL2 e direitos emL13""}",,,,,,,,"1ID/2tratamentos;inclusãodesconhecida/falsa/satisfeita,refs/destino,gravação/recuperação/relatório;27livrosfiscais+rascunhosíntegros/actuais.",L1open;P001only05/06;beveragesL2/L3;classificationseparatefromfield11;Statistics/AIdeferred;L1closuredoesnotrequireL2/L3/alltaxes ServiçosP050nãooferecidoscomobensnasofertasP084/P085.,,,,Entregue na homologação 78c9f4a3; L1 aberto diff --git a/resources/js/components/simulation-monthly-iva.tsx b/resources/js/components/simulation-monthly-iva.tsx index 29ac5f93..6b9049ff 100644 --- a/resources/js/components/simulation-monthly-iva.tsx +++ b/resources/js/components/simulation-monthly-iva.tsx @@ -1,3 +1,4 @@ +import { SimulationRemissionImports } from './simulation-remission-imports'; import { SimulationObjectiveImports } from './simulation-objective-imports'; import { SimulationMiners } from './simulation-miners'; import { SimulationReturnees } from './simulation-returnees'; @@ -118,6 +119,7 @@ export function SimulationMonthlyIva({draft, busy, onCalculate, onChange}: { + diff --git a/resources/js/components/simulation-remission-imports.tsx b/resources/js/components/simulation-remission-imports.tsx new file mode 100644 index 00000000..5bddd3eb --- /dev/null +++ b/resources/js/components/simulation-remission-imports.tsx @@ -0,0 +1,31 @@ +import {useState} from 'react'; +import {remissionBook,saveRemissionBook,newRemission,remissionFamilies,diplomaticRoles,ippItems,ippAuthority,remissionConditions,recordRemissions,remissionCurrent,remissionReportRows,remissionSource,type RemissionBook,type RemissionRow} from '@/lib/iva-remission-imports'; +import {objectiveImportBook} from '@/lib/iva-objective-imports'; +export function SimulationRemissionImports({draft,onChange}:{draft:Record;onChange:(field:string,value:string)=>void}){ + const[error,setError]=useState('');let book:RemissionBook;try{book=remissionBook(draft);}catch(e){return

    {String(e)}

    ;} + const save=(b:RemissionBook)=>{try{onChange('modelo_a_snapshot',saveRemissionBook(draft,b));setError('');}catch(e){setError(String(e));}}; + const change=(id:string,patch:Partial)=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)}); + let sources:ReturnType['rows']=[];try{sources=objectiveImportBook(draft).rows;}catch{/* Direct entry remains available; source originals stay untouched. */} + return
    Importações — quatro famílias de isenção por remissão (P047) +

    Confirme o fundamento e o âmbito da isenção de direitos. Taxa pautal de 0%, redução e pedido apresentado são situações distintas. Uma previsão de deferimento produz apenas um cenário condicionado. O portal não concede benefícios aduaneiros nem calcula direitos, ICE ou dedução.

    + {error&&

    {error}

    } + {book.rows.map(row=>{const text=(field:Exclude,label:string,type='text')=>;const select=(field:Exclude,label:string,options:ReadonlyArray,clear=false)=>; + return
    {row.description||'Importação por preparar'} — {row.period||'período por indicar'} + {sources.length>0&&} + {text('description','Bens identificados')}{text('importer','Importador / beneficiário')}{text('period','Período da importação','month')}{text('importDate','Data da importação ou previsão','date')}{select('origin','Natureza dos dados',[['projected','Pressupostos de projecção'],['effective','Factos efectivos declarados']])}{text('documentRef','Documentos disponíveis ou previsão')}{text('scope','Âmbito: bens, operação, período e condições')}{text('evidence','Factos ou pressupostos expressos')} + {select('family','Família legal',remissionFamilies,true)} + {row.family==='patronage'&&<>{select('patronagePath','Percurso do mecenato',[['book','Livro cultural/científico/escolar ou insumo de produção nacional — art7'],['donation','Liberalidade de livros/insumos no regulamento — arts10/11'],['specific','Outro fundamento expresso de isenção de direitos']],true)}{['donation','specific'].includes(row.patronagePath)&&text('specialRef',row.patronagePath==='donation'?'Acção/liberalidade: artigo4, documentos, comunicações, termo e confirmação nos termos do regulamento':'Disposição expressa, bens e âmbito: não basta doação genérica')}} + {row.family==='ipp'&&<>{select('ippItem','Item das IPP / Quadro V',[...ippItems.map(i=>[i.id,`${i.id} — ${i.label}`] as const),['specific','Outro artigo específico das IPP']],true)}{(row.ippItem==='specific'||(row.ippItem==='30'&&row.decisionDate<'2026-07-31'))&&text('ippArticle','Disposição, versão e trecho próprios; competência anterior a31/07 quando aplicável')}{text('decisionDate','Data da decisão ou previsão para determinar a competência','date')}{text('specialRef','Referências das condições/remissões e compromisso de uso; confirmação de tutela apenas quando prevista')}

    Competência pela data da decisão/previsão: {row.decisionDate?ippAuthority(row.ippItem,row.decisionDate):'Data por indicar'}. A inclusão no quadro não concede isenção automaticamente. Itens28/30 com encargos suportados pelo Estado não equivalem, só por isso, a isenção de direitos.

    } + {row.family==='diplomatic'&&<>{select('role','Categoria diplomática',diplomaticRoles,true)}{['agency','organisation'].includes(row.role)?<>{text('agreementRef','Acordo de Sede ou específico: cláusula e âmbito')}{text('specialRef','Condições e limites próprios do acordo; sem quotas presumidas')}:row.role&&<>{text('quantity','Veículos desta linha','number')}{text('existingQuantity','Veículos já abrangidos no limite, fora destas linhas','number')}{text('limit',row.role==='mission'?'Limite fixado caso a caso pelo MINEC':'Limite aplicável pela reciprocidade, até ao máximo legal','number')}{text('limitRef','Referência do limite/reciprocidade e restrições aplicáveis')}{select('history','Importação anterior no mesmo direito',[['none','Nenhuma, segundo histórico identificado'],['known','Sim, data conhecida']])}{row.history==='known'&&text('previousDate','Data da importação anterior','date')}{text('historyRef','Histórico, incluindo operações fora deste dossier')}

    Decreto22/2021: chefe até3; agente/cônsul de carreira até2; honorário e pessoal administrativo/técnico até1. A missão tem limite próprio. Nova importação após5anos; alienação e reexportação conservam regime próprio, sem cálculo neste percurso.

    }} + {remissionConditions(row).map(([key,label])=>)} + {row.family&&<>{select('rights','Situação dos direitos de importação',[['exempt','Isenção integral demonstrada ou pressuposto expresso'],['reduced','Redução parcial'],['zero','Taxa pautal de 0%'],['none','Sem isenção']])}{text('rightsRef','Fundamento exacto da isenção de direitos e âmbito ou pressuposto expresso')} + {(['ipp','diplomatic'].includes(row.family)||(row.family==='patronage'&&row.patronagePath==='donation'))&&text('requestRef',row.family==='diplomatic'?'Pedido caso a caso através do MINEC ou previsão':'Requerimento/comunicação prévia ou previsão')} + {select('decision','Situação da decisão / aplicação legal',[...((row.family==='party'||(row.family==='patronage'&&row.patronagePath!=='donation'))?[['not_required','Aplicação legal directa; não é criada aprovação adicional'] as const]:[]),['planned','Deferimento previsto — apenas cenário condicionado'],['requested','Pedido apresentado — benefício solicitado'],['approved','Decisão / confirmação recebida'],['denied','Indeferido']])} + {row.decision!=='not_required'&&text('decisionRef','Referência da decisão / pressuposto; entidade, data e âmbito abrangido')} +

    Mudar família ou subpercurso conserva campos ocultos e limpa confirmações. Documentos e históricos permanecem guardados. A submissão e a decisão administrativas ocorrem fora do InvesteMoz.

    } +
    ;})} + {!!book.rows.length&&} + {book.result&&<>

    {remissionCurrent(draft,book)?'Resultado corresponde às entradas guardadas.':'Entradas alteradas; resultado histórico conservado.'} {book.history?.length??0} versões anteriores.

    {remissionReportRows(draft).map(([,label,value,source],i)=>
    {label}
    {value}{source}
    )}
    } +
    Fontes e limites de cobertura

    {remissionSource}

    Avalia o IVA por remissão quando a isenção de direitos está demonstrada. Não substitui a classificação pautal nem automatiza todos os procedimentos dos regimes aduaneiros referidos. As condições específicas não identificadas permanecem indeterminadas. Sem cálculo de alienação, direitos, ICE ou dedução.

    +
    ; +} diff --git a/resources/js/lib/iva-remission-catalog.ts b/resources/js/lib/iva-remission-catalog.ts new file mode 100644 index 00000000..c57eb5e5 --- /dev/null +++ b/resources/js/lib/iva-remission-catalog.ts @@ -0,0 +1,122 @@ +export const ippItems=[ + { + "id": "1", + "label": "Bens destinados ao uso oficial das missões diplomáticas, postos consulares, organismos internacionais e suas agências acreditados em Moçambique, nos termos da legislação específica sobre a matéria." + }, + { + "id": "2", + "label": "Os objectos destinados aos agentes diplomáticos ou consulares de carreira e funcionários internacionais, nos termos da legislação específica sobre a matéria." + }, + { + "id": "3", + "label": "Amostras, isoladas ou em colecções, devidamente rotuladas, que de qualquer maneira apresentem as características que lhes são peculiares, sem valor comercial." + }, + { + "id": "4", + "label": "Prémios ganhos em concursos públicos ou competições desportivas e Culturais." + }, + { + "id": "5", + "label": "Bagagens, nos termos definidos por lei." + }, + { + "id": "6", + "label": "Artigos de espólios que possam ser importados sob regime de bagagem, bem como féretros, coroas e emblemas funerários que os acompanhem." + }, + { + "id": "7", + "label": "Objectos destinados aos mostruários dos museus de utilidade pública." + }, + { + "id": "8", + "label": "Objectos considerados pelo Ministério da Cultura como obras de arte ou com valor histórico." + }, + { + "id": "9", + "label": "Dádivas destinadas a prisioneiros de guerra nos termos do artigo 3 da Convenção de Genebra, assinada em 22 de Julho de 1929, relativa ao tratamento de prisioneiros de guerra." + }, + { + "id": "10", + "label": "Filmes didácticos ou científicos, destinados aos Ministérios interessados." + }, + { + "id": "11", + "label": "Material de guerra e de aquartelamento, fardamentos, destinados à utilização oficial das Forças de Defesa e Segurança." + }, + { + "id": "12", + "label": "Mercadorias cujas isenções estejam previstas em Acordos e Tratados assinados ou reconhecidos pelo Governo da República de Moçambique." + }, + { + "id": "13", + "label": "Produtos trazidos em pequenas quantidades dos países vizinhos pelas populações fronteiriças, para consumo pessoal ou familiar." + }, + { + "id": "14", + "label": "Material e equipamento científico e didáctico ou de laboratório destinados à educação, ensino e investigação científico-técnica, devidamente confirmado pelo sector de tutela." + }, + { + "id": "15", + "label": "Notas e moedas estrangeiras quando importadas por instituições bancárias devidamente autorizadas, para o efeito." + }, + { + "id": "16", + "label": "Notas e moedas com curso legal no País quando importadas pelo Banco de Moçambique." + }, + { + "id": "17", + "label": "Documentos de tráfego importados por companhias aéreas, empresas ferroviárias, companhias marítimas tais como carta de porte, documentos de embarque, bilhetes de passagem, etiqueta de bagagem." + }, + { + "id": "18", + "label": "Documentos de trabalho, relatórios, proposta para concurso, planta e desenhos." + }, + { + "id": "19", + "label": "Catálogos em papel ou em suporte magnético." + }, + { + "id": "20", + "label": "Bens destinados a determinado uso industrial especificamente aprovado, regulado em legislação própria." + }, + { + "id": "21", + "label": "Helicópteros, aviões e outros veículos aéreos, destinados a serviços comerciais de transporte público e à formação e capacitação de pessoal, em aeroclubes, embarcações para transporte público de passageiros, embarcações para investigação marinha, suas partes, acessórios e outros componentes para reposição, mediante confirmação do sector de tutela." + }, + { + "id": "22", + "label": "Embarcações que se destinem ao exercício da actividade de transporte de cabotagem." + }, + { + "id": "23", + "label": "Embarcações de pesca; equipamento de construção e reparação naval; motores para desenvolvimento de pesca de pequena escala; equipamento, sementes, reprodutores, rações e larvas de camarão para desenvolvimento de aquacultura; carrinhas frigoríficas para transporte de pescado; equipamento de laboratórios e reagentes." + }, + { + "id": "24", + "label": "Artigos médicos, próteses e correlatos, importadas através do Serviço Nacional de Saúde." + }, + { + "id": "25", + "label": "Produtos e micronutrientes de administração nos veículos alimentares de fortificação obrigatória, definidos e regulados em legislação própria, quando confirmados pelo Sector de tutela." + }, + { + "id": "26", + "label": "Animais bravios, no âmbito do Programa de Repovoamento dos Parques Nacionais, devidamente confirmados pelo sector de tutela." + }, + { + "id": "27", + "label": "Sistema de irrigação e seus acessórios, bem como produtos que se destinam à vedação com vista à protecção de animais no âmbito da actividade agro-pecuária, confirmados pelo sector de tutela." + }, + { + "id": "28", + "label": "Equipamentos e materiais importados ao abrigo de Acordos celebrados pelo Governo, para implementação de projectos públicos, nos quais se prevê que a despesa relativa aos direitos e outros encargos aduaneiros é suportada pelo Estado Moçambicano." + }, + { + "id": "29", + "label": "Bens, equipamentos e materiais importados pelo Estado, no âmbito da saúde, devidamente confirmado pelo Sector de tutela." + }, + { + "id": "30", + "label": "Veículos automóveis 87.02/87.04 destinados a instituições do Estado ou acordos/tratados para projectos do Estado, com direitos e encargos suportados pelo Estado Moçambicano." + } +] as const; diff --git a/resources/js/lib/iva-remission-imports.ts b/resources/js/lib/iva-remission-imports.ts new file mode 100644 index 00000000..c498e18f --- /dev/null +++ b/resources/js/lib/iva-remission-imports.ts @@ -0,0 +1,77 @@ +import {acquisitionScope,readAcquisitionStore} from './iva-acquisitions.ts'; +import {ippItems} from './iva-remission-catalog.ts'; +export {ippItems}; +export const remissionVersion='remission-imports/1'; +export const remissionSource='P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.'; +export const remissionFamilies=[['party','Partido político — equipamento para funcionamento próprio'],['patronage','Mecenato — livros/insumos ou fundamento específico'],['diplomatic','Veículos diplomáticos/consulares — regime próprio'],['ipp','Instruções Preliminares da Pauta — fundamento e âmbito próprios']] as const; +export const diplomaticRoles=[['mission','Missão diplomática ou consular'],['head','Chefe de missão'],['agent','Agente diplomático/cônsul de carreira ou equiparado'],['honorary','Cônsul honorário acreditado'],['technical','Pessoal administrativo ou técnico'],['agency','Agência especializada das Nações Unidas'],['organisation','Organização equiparada ao nível de privilégios']] as const; +type Choice=''|'yes'|'no'; +export type RemissionRow={id:string;family:string;description:string;importer:string;period:string;currency:string;origin:'projected'|'effective';importDate:string;scope:string;evidence:string;documentRef:string;rights:''|'exempt'|'reduced'|'zero'|'none';rightsRef:string;decision:''|'not_required'|'planned'|'requested'|'approved'|'denied';decisionRef:string;decisionDate:string;requestRef:string;specialRef:string;ippItem:string;ippArticle:string;patronagePath:''|'book'|'donation'|'specific';role:string;quantity:string;existingQuantity:string;limit:string;limitRef:string;history:''|'none'|'known';previousDate:string;historyRef:string;agreementRef:string;conditions:Record}; +export type RemissionLine={id:string;status:'exempt'|'not_applicable'|'indeterminate';importVat:string|null;deduction:null;source:string;reason:string}; +type Result={version:string;revision:number;calculatedAt:string;sourceKey:string;inputs:RemissionRow[];rows:RemissionLine[]}; +export type RemissionBook={rows:RemissionRow[];result?:Result;history?:Result[]}; +export function newRemission(id:string,currency:string):RemissionRow{return{id,currency,family:'',description:'',importer:'',period:'',origin:'projected',importDate:'',scope:'',evidence:'',documentRef:'',rights:'',rightsRef:'',decision:'',decisionRef:'',decisionDate:'',requestRef:'',specialRef:'',ippItem:'',ippArticle:'',patronagePath:'',role:'',quantity:'',existingQuantity:'',limit:'',limitRef:'',history:'',previousDate:'',historyRef:'',agreementRef:'',conditions:{}};} +function store(draft:Record){const s=readAcquisitionStore(draft.modelo_a_snapshot) as ReturnType&{remissionImports?:Record};const fields=Object.keys(newRemission('','')).filter(k=>k!=='conditions');if(s.remissionImports!==undefined&&(!s.remissionImports||typeof s.remissionImports!=='object'||Array.isArray(s.remissionImports)))throw Error('Importações por remissão não recuperáveis; originais preservados.');for(const b of Object.values(s.remissionImports??{}))if(!b||!Array.isArray(b.rows)||(b.history!==undefined&&!Array.isArray(b.history))||b.rows.some(r=>!r||fields.some(k=>typeof r[k as keyof RemissionRow]!=='string')||!r.conditions||typeof r.conditions!=='object'||Array.isArray(r.conditions)||Object.values(r.conditions).some(v=>!['','yes','no'].includes(v))))throw Error('Linhas por remissão não recuperáveis; originais preservados.');return s;} +export function remissionBook(draft:Record):RemissionBook{return store(draft).remissionImports?.[acquisitionScope(draft)]??{rows:[]};} +export function saveRemissionBook(draft:Record,book:RemissionBook):string{const s=store(draft),value=JSON.stringify({...s,remissionImports:{...s.remissionImports,[acquisitionScope(draft)]:book}});store({...draft,modelo_a_snapshot:value});return value;} +type Condition=readonly[string,string]; +export function remissionConditions(r:RemissionRow):Condition[]{ + const common:Condition[]=[['goods','Importação de bens abrangidos pelo fundamento identificado'],['scope','Beneficiário, bens, operação, período e condições coincidem com o âmbito da isenção de direitos']]; + if(r.family==='party')return [...common,['party','Importador é o partido político identificado e legalmente constituído'],['equipment','Bens de equipamento necessários ao funcionamento próprio do partido — art15(1)a'],['nonBusiness','Não se destinam a actividades económicas de natureza empresarial — art15(2)']]; + if(r.family==='patronage')return [...common,...(r.patronagePath==='specific'?[['specific','A disposição expressa identificada concede isenção de direitos a estes bens; não basta doação ou dedução ao rendimento'] as Condition]:[['books','Livros culturais, científicos ou escolares, ou insumos para a sua produção nacional — Lei4/94 art7'] as Condition]),...(r.patronagePath==='donation'?[['eligible','Acção/liberalidade elegível no art4 do Regulamento e destinatário nos termos da Lei4/94 art2'],['nonProselytism','Sem proselitismo confessional ou partidário nem proveito pecuniário/patrimonial directo'],['exclusive','Bens exclusivamente afectos à finalidade elegível — Lei4/94 art4'],['valuation','Apoio não monetário avaliado pela factura ou preço normal — Lei4/94 art5'],['communications','Comunicações aos beneficiários, tutela e Finanças nos termos do art5 do Regulamento'],['handover','Termo de entrega rubricado pelo representante da tutela, nos termos do art6; ou pressuposto expresso'],['unrelated','Sem pessoas vinculadas nos termos do art7, incluindo janela de12meses'],['irreversible','Liberalidade expressamente irreversível — art10(3)'],['confirmation','Confirmação de Finanças e entidade da área abrangida — art11; ou pressuposto expresso da projecção']] as Condition[]:[])]; + if(r.family==='diplomatic')return [...common,['accredited','Beneficiário acreditado e abrangido pelos arts2/3 do Decreto22/2021'],['vehicle','Veículo automóvel para uso abrangido pelo regime diplomático identificado'],...(['agency','organisation'].includes(r.role)?[['agreement','Acordo de Sede/específico cobre a isenção e as condições desta importação — arts11/12'] as Condition]:[['reciprocity','Reciprocidade e razoabilidade verificadas, incluindo restrições do Estado acreditante — arts4/7'],['register','Registo no MINEC e na AT para controlo quantitativo — art5, ou pressuposto expresso'],['caseRequest','Isenção requerida caso a caso através do MINEC — art7(2), ou pressuposto expresso'],...(['agent','technical'].includes(r.role)?[['foreignNonResident','Não é nacional nem residente permanente em Moçambique — art3(3)'] as Condition]:[])] as Condition[])]; + if(r.family==='ipp')return [...common,['ippGoods',ippItems.find(i=>i.id===r.ippItem)?.label??'Disposição IPP específica identificada e aplicável'],['ownConditions','Condições, limites e legislação específica referida neste item demonstrados; não basta seleccionar a categoria'],['priorRequest','Requerimento prévio à entidade competente — Decreto37/2023 art27(2)'],['use','Uso exclusivo para o fim/beneficiário; compromisso de uso art28(1–3) identificado ou previsto']]; + return []; +} +export function ippAuthority(item:string,date:string){const n=Number(item),current=date>='2026-07-31';if(n===30&&!current)return 'Competência específica anterior a31/07/2026 por identificar; não retroagir Decreto27/2026';const groups=current?[[[9,11,15,16,21,22,28,29],'Ministro das Finanças'],[[2,8,12,14,20,23,24,25,27,30],'Presidente da Autoridade Tributária'],[[1,3,4,7,10,26],'Director-Geral das Alfândegas'],[[5,6,13,17,18,19],'Chefes das Estâncias Aduaneiras']]:[[[8,9,11,15,16,21,22,23,28,29],'Ministro das Finanças'],[[2,4,12,14,20,24,25,27],'Presidente da Autoridade Tributária'],[[1,7,26],'Director-Geral das Alfândegas'],[[3,10],'Director Regional'],[[5,6,13,17,18,19],'Chefes das Estâncias Aduaneiras']];return groups.find(([ids])=>(ids as number[]).includes(n))?.[1] as string||'Competência segundo disposição específica identificada';} +function date(v:string){const d=new Date(v+'T00:00:00Z');return /^\d{4}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(d.getTime())&&d.toISOString().slice(0,10)===v;} +function years(v:string,n:number){const d=new Date(v+'T00:00:00Z'),m=d.getUTCMonth();d.setUTCFullYear(d.getUTCFullYear()+n);if(d.getUTCMonth()!==m)d.setUTCDate(0);return d.toISOString().slice(0,10);} +const positive=(v:string)=>/^[1-9]\d{0,5}$/.test(v),nonnegative=(v:string)=>/^(0|[1-9]\d{0,5})$/.test(v); +export function evaluateRemission(r:RemissionRow,currency:unknown):RemissionLine{ + const result:RemissionLine={id:r.id,status:'indeterminate',importVat:null,deduction:null,source:remissionSource,reason:''};const stop=(reason:string,status:RemissionLine['status']='indeterminate')=>({...result,status,reason}); + if(!remissionFamilies.some(([k])=>k===r.family))return stop('Escolha uma das quatro famílias documentadas.'); + if(currency!=='MZN'||r.currency!==currency||!/^2026-(0[1-9]|1[0-2])$/.test(r.period)||!date(r.importDate)||r.importDate.slice(0,7)!==r.period)return stop('Indique moedaMZN e data/período2026 coerentes; não se presume conversão.'); + if(!['projected','effective'].includes(r.origin)||![r.description,r.importer,r.scope,r.evidence,r.documentRef,r.rightsRef].every(v=>v.trim()))return stop('Identifique bens, importador, âmbito, documentos e fundamento da isenção de direitos ou pressupostos expressos.'); + if(['reduced','zero','none'].includes(r.rights))return stop('Não demonstrada isenção integral de direitos nesta remissão. Redução, taxa pautal0% e não incidência são distintas de isenção — Decreto37/2023 art12(3). Outros fundamentos e eventual regime proporcional permanecem separados.','not_applicable'); + if(r.rights!=='exempt')return stop('Situação dos direitos indeterminada; não equivale a IVAzero.'); + const conditions=remissionConditions(r);if(conditions.some(([k])=>r.conditions[k]==='no'))return stop('Condição própria desta família não satisfeita; outros fundamentos não são excluídos.','not_applicable');if(conditions.some(([k])=>r.conditions[k]!=='yes'))return stop('Condições próprias por esclarecer; nenhuma confirmação é inferida de outra família.'); + if(r.family==='patronage'&&!['book','donation','specific'].includes(r.patronagePath))return stop('Escolha livro/insumo, liberalidade ou disposição específica; doação genérica não concede isenção de importação.'); + if(r.family==='patronage'&&['donation','specific'].includes(r.patronagePath)&&!r.specialRef.trim())return stop('Identifique acção/liberalidade e confirmação regulamentar ou disposição específica e âmbito.'); + if(r.family==='ipp'){ + if(!ippItems.some(i=>i.id===r.ippItem)&&!(r.ippItem==='specific'&&r.ippArticle.trim()))return stop('Escolha itemIPP ou identifique artigo específico; lista não classifica automaticamente os bens.'); + if(!date(r.decisionDate))return stop('Indique data da decisão ou previsão para aplicar a competência vigente nesse acto; a data de importação não a substitui.'); + if(r.ippItem==='30'&&r.decisionDate<'2026-07-31'&&!r.ippArticle.trim())return stop('Item30 antes de31/07/2026:identifique a disposição de competência aplicável; não retroagir Decreto27/2026.'); + if(!r.requestRef.trim()||!r.specialRef.trim())return stop('Identifique requerimento prévio, condições/remissões e compromisso de uso. Confirmação de tutela apenas quando prevista no item.'); + result.source+=';IPP22/item'+r.ippItem+';'+r.ippArticle+';entidade segundo data:'+ippAuthority(r.ippItem,r.decisionDate); + } + if(r.family==='diplomatic'){ + if(!diplomaticRoles.some(([k])=>k===r.role))return stop('Identifique categoria diplomática; os limites não são iguais.'); + if(['agency','organisation'].includes(r.role)){if(!r.agreementRef.trim()||!r.specialRef.trim())return stop('Identifique o Acordo de Sede/específico, cláusula e condições; não aplicar automaticamente quotas de pessoas às organizações.');} + else{ + if(!r.requestRef.trim()||!r.historyRef.trim()||!r.limitRef.trim()||!positive(r.quantity)||!nonnegative(r.existingQuantity))return stop('Identifique pedido viaMINEC, histórico externo e reciprocidade/limite; informe quantidades inteiras.'); + const statutory=({head:3,agent:2,honorary:1,technical:1} as Record)[r.role];const limit=positive(r.limit)?(r.role==='mission'?Number(r.limit):Math.min(Number(r.limit),statutory)):null; + if(limit===null||limit===undefined)return stop('Limite da missão fixado caso a caso pelo MINEC; sem limite numérico presumido.'); + if(Number(r.quantity)+Number(r.existingQuantity)>limit)return stop('Quantidade excede o limite desta categoria/reciprocidade — art9; separar bens abrangidos e excedentes, sem isentar toda a linha.','not_applicable'); + if(r.history==='known'&&(!date(r.previousDate)||r.importDatek===r.family)?.[1]??r.family)+', apenas no âmbito da isenção de direitos demonstrada. '+(r.origin==='projected'?'Cenário condicionado aos pressupostos expressos; não benefício concedido.':'Factos efectivos e âmbito declarados; o portal não emite concessão.')+' Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.'}; +} +function key(draft:Record,book:RemissionBook){return JSON.stringify({version:remissionVersion,scope:acquisitionScope(draft),currency:draft.currency,location:draft.selection_labels??{},rows:book.rows});} +export function remissionCurrent(draft:Record,book:RemissionBook){return !!book.result&&book.result.sourceKey===key(draft,book);} +export function recordRemissions(draft:Record,book:RemissionBook):RemissionBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw Error('Identifique linhas distintas; originais preservados.');const result:Result={version:remissionVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),sourceKey:key(draft,book),inputs:structuredClone(book.rows),rows:book.rows.map(r=>evaluateRemission(r,draft.currency))};for(let i=0;ij!==i&&p.family==='diplomatic'&&p.role===r.role&&p.importer===r.importer&&p.origin===r.origin&&evaluateRemission(p,draft.currency).status==='exempt');const statutory=({head:3,agent:2,honorary:1,technical:1} as Record)[r.role]??Number(r.limit);const limit=Math.min(statutory,Number(r.limit),...peers.map(p=>Number(p.limit)));const quantity=Number(r.quantity)+peers.reduce((sum,p)=>sum+Number(p.quantity),0)+Math.max(Number(r.existingQuantity),...peers.map(p=>Number(p.existingQuantity)));if(quantity>limit||peers.some(p=>p.importDate!==r.importDate&&Math.max(Date.parse(p.importDate),Date.parse(r.importDate))):Array<[string,string,string,string]>{try{const b=remissionBook(draft),v=b.result;if(!v)return[];return v.inputs.map((r,i)=>{ + const context=[`Importador:${r.importer}`,`natureza:${r.origin==='projected'?'projecção condicionada':'factos efectivos'}`,`data:${r.importDate}`,`documentos:${r.documentRef}`,`âmbito:${r.scope}`,`factos:${r.evidence}`,`direitos:${r.rights};fundamento:${r.rightsRef}`,`decisão:${r.decision};data:${r.decisionDate};referência:${r.decisionRef}`]; + if(r.family==='ipp')context.push(`IPP:${r.ippItem};artigo:${r.ippArticle};condições e uso:${r.specialRef};requerimento:${r.requestRef}`); + if(r.family==='patronage')context.push(`Mecenato:${r.patronagePath};referência:${r.specialRef}`); + if(r.family==='diplomatic')context.push(`Categoria:${diplomaticRoles.find(([k])=>k===r.role)?.[1]??r.role}`,`acordo:${r.agreementRef}`,`pedido:${r.requestRef}`,`condições:${r.specialRef}`,`quantidade:${r.quantity};já abrangidos:${r.existingQuantity};limite:${r.limit};referência:${r.limitRef}`,`histórico:${r.historyRef};anterior:${r.previousDate||r.history}`); + context.push(...remissionConditions(r).map(([k,label])=>`${label}:${r.conditions[k]==='yes'?'Sim':r.conditions[k]==='no'?'Não':'Por esclarecer'}`)); + return ['IVA mensal',`P047 — ${r.period} — ${r.id}`,`${r.description};${v.rows[i].reason};IVA:${v.rows[i].importVat??'Indeterminado'};dedução:Não apurada`,`${v.rows[i].source};${remissionCurrent(draft,b)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${v.revision};${v.calculatedAt};${context.join(';')}`]; + });}catch(e){return[['IVA mensal','P047 — recuperação',String(e),'Originais preservados']];}} diff --git a/resources/js/lib/project-dossier.ts b/resources/js/lib/project-dossier.ts index 4674bf67..f1bbca06 100644 --- a/resources/js/lib/project-dossier.ts +++ b/resources/js/lib/project-dossier.ts @@ -1,3 +1,4 @@ +import { remissionReportRows } from './iva-remission-imports.ts'; import { digitalReportRows } from './iva-digital.ts'; import { objectiveImportReportRows } from './iva-objective-imports.ts'; import { minerReportRows } from './iva-miners.ts'; @@ -669,6 +670,7 @@ export function buildProjectDossierRows( rows.push(...digitalReportRows(draft)); rows.push(...objectiveImportReportRows(draft)); rows.push(...minerReportRows(draft)); + rows.push(...remissionReportRows(draft)); rows.push(...returneeReportRows(draft)); rows.push(...travelReportRows(draft)); rows.push(...travelEventReportRows(draft)); diff --git a/tests/Feature/IvaRemissionDraftTest.php b/tests/Feature/IvaRemissionDraftTest.php new file mode 100644 index 00000000..dfa48bbd --- /dev/null +++ b/tests/Feature/IvaRemissionDraftTest.php @@ -0,0 +1,22 @@ +assertSame('simulator_fiscal_delta_20261021_test',$target->name);$this->assertSame(55441,(int)$target->port); + config(['investor-path.enabled'=>true,'suitecrm.enabled'=>false]);$this->actingAs(User::factory()->create(['email_verified_at'=>now()])); + $draft=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-remission.json')),true,flags:JSON_THROW_ON_ERROR); + $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>[],'economic_snapshot'=>$draft],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot'); + $this->assertSame($draft['modelo_a_snapshot'],$recovered['modelo_a_snapshot']);$this->assertSame('opportunity:367',$recovered['context_opportunity']);$s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$b=$s['remissionImports']['opportunity:367'];$this->assertCount(42,$b['rows']);$this->assertCount(1,$b['history']);$this->assertSame($b['rows'],$b['result']['inputs']); + foreach($b['result']['rows'] as $row){$this->assertSame('exempt',$row['status']);$this->assertSame('0.00',$row['importVat']);$this->assertNull($row['deduction']);$this->assertStringContainsString('CIVA12(1)b',$row['source']);} + $frozen=json_decode(file_get_contents(base_path('tests/frontend/fixtures/iva-remission-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$prior=json_decode($frozen['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);foreach($prior as $key=>$value)$this->assertSame($value,$s[$key]); + $path=base_path('outputs/iva-l1-p047-families-20261025');if(!is_dir($path))mkdir($path,0775,true);file_put_contents($path.'/recovered.json',json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE)); + } +} diff --git a/tests/frontend/fixtures/iva-remission-preserved.json b/tests/frontend/fixtures/iva-remission-preserved.json new file mode 100644 index 00000000..4508cd93 --- /dev/null +++ b/tests/frontend/fixtures/iva-remission-preserved.json @@ -0,0 +1 @@ +{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:366","project_title":"SYNTHETIC QA — Bagagem no regresso / Manica","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:329\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"g5b-0\",\"field\":\"10\",\"period\":\"2026-12\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"100\",\"vat\":\"16\",\"gross\":\"116\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA G5B 001\",\"documentDate\":\"2026-12-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"taxable_only\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)\",\"acquisitionTreatment\":\"normal\",\"acquisitionTreatmentOrigin\":{\"id\":\"former_exploration_exemption\",\"source\":\"Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\"}}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true,\"absent\":[]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:00:48.561Z\",\"opportunity\":\"opportunity:329\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1235:daf5d44b323e1802:acquisition-continuity/1\",\"basis\":\"CIVA arts.18(1)(a),18(2) (Lei10/2025),18(3–5),19(1)(a),19(2),20 (Lei22/2022),21(1–3); âmbito interno, afectação exclusiva, mesmo período, sem exclusões ou dedução parcial.\",\"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.; Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-12\",\"complete\":true,\"absent\":[]}]},\"rows\":[{\"id\":\"g5b-0\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"deductible\":\"16.00\",\"reason\":\"Dedução projectada sob pressupostos explícitos; não certifica factura ou declaração.\"}],\"inputs\":[{\"id\":\"g5b-0\",\"field\":\"10\",\"period\":\"2026-12\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"100\",\"vat\":\"16\",\"gross\":\"116\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA G5B 001\",\"documentDate\":\"2026-12-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"taxable_only\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)\",\"acquisitionTreatment\":\"normal\",\"acquisitionTreatmentOrigin\":{\"id\":\"former_exploration_exemption\",\"source\":\"Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\"}}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"10\":\"16.00\",\"11\":null,\"12\":null,\"13\":null,\"14\":null,\"15\":null,\"16\":null,\"17\":null,\"18\":null,\"01\":null,\"02\":null,\"03\":null,\"04\":null,\"05\":null,\"06\":null,\"07\":null,\"08\":\"0.00\",\"09\":\"0.00\"},\"reasons\":[\"01/02: vendas ou IVA mensal em falta, execução incompleta ou desactualizada.\",\"Campo03: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo04: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo05: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo06: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo07: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo11: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo12: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo13: fora deste lote, sem declaração expressa de inexistência de operações.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:00:48.552Z\",\"opportunity\":\"opportunity:329\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"752:68f2e2e9b3f800b7:acquisition-continuity/1\",\"basis\":\"CIVA arts.18(1)(a),18(2) (Lei10/2025),18(3–5),19(1)(a),19(2),20 (Lei22/2022),21(1–3); âmbito interno, afectação exclusiva, mesmo período, sem exclusões ou dedução parcial.\",\"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.; Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-12\",\"complete\":true,\"absent\":[]}]},\"rows\":[{\"id\":\"g5b-0\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"deductible\":null,\"reason\":\"A antiga isenção da aquisição de serviços de perfuração, pesquisa e infra-estruturas de prospecção mineira/petrolífera do artigo14(2)(c) foi eliminada pela rectificação publicada no BR89 de08/06/2017. Não se aplica nesta cobertura2026. Não indique IVA zero nem dedução por esta referência. Valores e documento conservados; escolha expressamente continuar a aquisição sem esta isenção e reveja o enquadramento normal. Outra eventual base legal deve ser identificada, não presumida.\"}],\"inputs\":[{\"id\":\"g5b-0\",\"field\":\"10\",\"period\":\"2026-12\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"100\",\"vat\":\"16\",\"gross\":\"116\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA G5B 001\",\"documentDate\":\"2026-12-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"taxable_only\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)\",\"acquisitionTreatment\":\"former_exploration_exemption\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"10\":null,\"11\":null,\"12\":null,\"13\":null,\"14\":null,\"15\":null,\"16\":null,\"17\":null,\"18\":null,\"01\":null,\"02\":null,\"03\":null,\"04\":null,\"05\":null,\"06\":null,\"07\":null,\"08\":\"0.00\",\"09\":\"0.00\"},\"reasons\":[\"01/02: vendas ou IVA mensal em falta, execução incompleta ou desactualizada.\",\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c): A antiga isenção da aquisição de serviços de perfuração, pesquisa e infra-estruturas de prospecção mineira/petrolífera do artigo14(2)(c) foi eliminada pela rectificação publicada no BR89 de08/06/2017. Não se aplica nesta cobertura2026. Não indique IVA zero nem dedução por esta referência. Valores e documento conservados; escolha expressamente continuar a aquisição sem esta isenção e reveja o enquadramento normal. Outra eventual base legal deve ser identificada, não presumida.\",\"Campo03: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo04: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo05: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo06: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo07: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo11: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo12: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo13: fora deste lote, sem declaração expressa de inexistência de operações.\"]}]}]}},\"salesOperations\":{\"opportunity:310\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T11:43:15.229Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"financial_stamp\\\",\\\"label\\\":\\\"Operação bancária/financeira sujeita a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"A operação é bancária ou financeira, não um serviço acessório autónomo\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco\\\"]},{\\\"id\\\":\\\"insurance_stamp\\\",\\\"label\\\":\\\"Seguro/resseguro ou mediação conexa sujeitos a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação\\\"]},{\\\"id\\\":\\\"public_waste\\\",\\\"label\\\":\\\"Remoção de lixo pública ou por entidade contratada\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza\\\",\\\"Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada\\\"]},{\\\"id\\\":\\\"public_funeral\\\",\\\"label\\\":\\\"Serviços funerários/cremação públicos e bens acessórios\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Serviço funerário/cremação ou transmissão de bem acessório a esse serviço\\\",\\\"Efectuado por entidade pública; não aplicar automaticamente a funerária privada\\\"]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g1-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA financial_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"financial_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA insurance_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"insurance_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_waste\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_waste\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_funeral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_funeral\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g1-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"400.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:35:21.559Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"financial_stamp\\\",\\\"label\\\":\\\"Operação bancária/financeira sujeita a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"A operação é bancária ou financeira, não um serviço acessório autónomo\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco\\\"]},{\\\"id\\\":\\\"insurance_stamp\\\",\\\"label\\\":\\\"Seguro/resseguro ou mediação conexa sujeitos a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação\\\"]},{\\\"id\\\":\\\"public_waste\\\",\\\"label\\\":\\\"Remoção de lixo pública ou por entidade contratada\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza\\\",\\\"Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada\\\"]},{\\\"id\\\":\\\"public_funeral\\\",\\\"label\\\":\\\"Serviços funerários/cremação públicos e bens acessórios\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Serviço funerário/cremação ou transmissão de bem acessório a esse serviço\\\",\\\"Efectuado por entidade pública; não aplicar automaticamente a funerária privada\\\"]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g1-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA financial_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"financial_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA insurance_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"insurance_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_waste\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_waste\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_funeral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_funeral\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g1-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"400.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:43:11.429Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"financial_stamp\\\",\\\"label\\\":\\\"Operação bancária/financeira sujeita a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"A operação é bancária ou financeira, não um serviço acessório autónomo\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco\\\"]},{\\\"id\\\":\\\"insurance_stamp\\\",\\\"label\\\":\\\"Seguro/resseguro ou mediação conexa sujeitos a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação\\\"]},{\\\"id\\\":\\\"public_waste\\\",\\\"label\\\":\\\"Remoção de lixo pública ou por entidade contratada\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza\\\",\\\"Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada\\\"]},{\\\"id\\\":\\\"public_funeral\\\",\\\"label\\\":\\\"Serviços funerários/cremação públicos e bens acessórios\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Serviço funerário/cremação ou transmissão de bem acessório a esse serviço\\\",\\\"Efectuado por entidade pública; não aplicar automaticamente a funerária privada\\\"]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g1-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA financial_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"financial_stamp\\\",\\\"confirmed\\\":[0],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA insurance_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"insurance_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_waste\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_waste\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_funeral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_funeral\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g1-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA financial_stamp: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:309\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-02\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T11:59:24.871Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"patient_transport\\\",\\\"label\\\":\\\"Transporte de doentes/feridos por organismo autorizado\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transporte de doente ou ferido em ambulância ou outro veículo apropriado\\\",\\\"Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2a-0\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA health_assistive\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"health_assistive\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA human_materials\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"human_materials\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-2\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA patient_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"patient_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-3\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA mosquito_nets\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"mosquito_nets\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-4\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA medicines\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"medicines\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2a-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(c),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(f),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-02\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:57:43.064Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"patient_transport\\\",\\\"label\\\":\\\"Transporte de doentes/feridos por organismo autorizado\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transporte de doente ou ferido em ambulância ou outro veículo apropriado\\\",\\\"Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2a-0\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA health_assistive\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"health_assistive\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA human_materials\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"human_materials\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-2\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA patient_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"patient_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-3\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA mosquito_nets\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"mosquito_nets\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-4\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA medicines\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"medicines\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2a-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(c),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(f),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-02\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:59:20.128Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"patient_transport\\\",\\\"label\\\":\\\"Transporte de doentes/feridos por organismo autorizado\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transporte de doente ou ferido em ambulância ou outro veículo apropriado\\\",\\\"Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2a-0\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA health_assistive\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"health_assistive\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA human_materials\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"human_materials\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-2\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA patient_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"patient_transport\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-3\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA mosquito_nets\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"mosquito_nets\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-4\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA medicines\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"medicines\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2a-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(c),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-2\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(1)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(f),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-02\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA patient_transport: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:311\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,4,5,6,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:16:59.142Z\",\"opportunity\":\"opportunity:311\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"social_assistance_public\\\",\\\"label\\\":\\\"Assistência social — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_public\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_public\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]},{\\\"id\\\":\\\"social_assistance_nonprofit\\\",\\\"label\\\":\\\"Assistência social — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_nonprofit\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_nonprofit\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]}],\\\"opportunity:311\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2b-0\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_assistance_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-1\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_assistance_nonprofit\\\",\\\"confirmed\\\":[0,1,2,4,5,6,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_care_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-3\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_care_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-4\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"activity_facilities_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-5\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"activity_facilities_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,4,5,6,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2b-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-03\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:15:05.672Z\",\"opportunity\":\"opportunity:311\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"social_assistance_public\\\",\\\"label\\\":\\\"Assistência social — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_public\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_public\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]},{\\\"id\\\":\\\"social_assistance_nonprofit\\\",\\\"label\\\":\\\"Assistência social — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_nonprofit\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_nonprofit\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]}],\\\"opportunity:311\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2b-0\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_assistance_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-1\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_assistance_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_care_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-3\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_care_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-4\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"activity_facilities_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-5\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"activity_facilities_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2b-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-03\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:16:54.159Z\",\"opportunity\":\"opportunity:311\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"social_assistance_public\\\",\\\"label\\\":\\\"Assistência social — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_public\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_public\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]},{\\\"id\\\":\\\"social_assistance_nonprofit\\\",\\\"label\\\":\\\"Assistência social — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_nonprofit\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_nonprofit\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]}],\\\"opportunity:311\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2b-0\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_assistance_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-1\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_assistance_nonprofit\\\",\\\"confirmed\\\":[0,1,2,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_care_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-5\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"activity_facilities_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2b-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-1\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(2)(a),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-03\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA social_assistance_nonprofit: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:312\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-04\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:37:10.432Z\",\"opportunity\":\"opportunity:312\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"cultural_visits_public\\\",\\\"label\\\":\\\"Visitas culturais/naturais — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_public\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"cultural_visits_nonprofit\\\",\\\"label\\\":\\\"Visitas culturais/naturais — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_nonprofit\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"statutory_membership\\\",\\\"label\\\":\\\"Serviços colectivos aos associados por quota estatutária\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(g),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa\\\",\\\"Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados\\\",\\\"A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais\\\"]}],\\\"opportunity:312\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2c-0\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"cultural_visits_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-1\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_visits_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-4\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA statutory_membership\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"statutory_membership\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-04\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2c-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(g),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-04\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:36:21.100Z\",\"opportunity\":\"opportunity:312\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"cultural_visits_public\\\",\\\"label\\\":\\\"Visitas culturais/naturais — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_public\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_nonprofit\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa\\\",\\\"Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados\\\",\\\"A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais\\\"]}],\\\"opportunity:312\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2c-0\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"cultural_visits_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-1\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_visits_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-2\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"religious_personnel_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-3\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"religious_personnel_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-4\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA statutory_membership\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"statutory_membership\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-04\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2c-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(g),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-04\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:37:07.347Z\",\"opportunity\":\"opportunity:312\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"cultural_visits_public\\\",\\\"label\\\":\\\"Visitas culturais/naturais — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_public\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"cultural_visits_nonprofit\\\",\\\"label\\\":\\\"Visitas culturais/naturais — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_nonprofit\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"statutory_membership\\\",\\\"label\\\":\\\"Serviços colectivos aos associados por quota estatutária\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(g),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa\\\",\\\"Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados\\\",\\\"A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais\\\"]}],\\\"opportunity:312\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2c-0\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"cultural_visits_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-1\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_visits_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-2\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"religious_personnel_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-3\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"religious_personnel_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-4\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA statutory_membership\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"statutory_membership\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-04\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2c-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-4\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(2)(g),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-04\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA statutory_membership: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:313\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2d-0\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA author_rights\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"author_rights\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2d-1\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA cultural_publications\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-05\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:41:21.985Z\",\"opportunity\":\"opportunity:313\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"author_rights\\\",\\\"label\\\":\\\"Direitos de autor pelo autor, herdeiro ou legatário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(a),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual\\\",\\\"Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]}],\\\"opportunity:313\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2d-0\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA author_rights\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"author_rights\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2d-1\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_publications\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_publications\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-05\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2d-0\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA author_rights\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"author_rights\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2d-1\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA cultural_publications\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2d-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(a),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"},{\"id\":\"g2d-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-05\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:40:23.681Z\",\"opportunity\":\"opportunity:313\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"author_rights\\\",\\\"label\\\":\\\"Direitos de autor pelo autor, herdeiro ou legatário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(a),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual\\\",\\\"Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]}],\\\"opportunity:313\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2d-0\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA author_rights\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"author_rights\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2d-1\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_publications\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_publications\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-05\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2d-0\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA author_rights\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"author_rights\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2d-1\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA cultural_publications\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2d-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(a),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"},{\"id\":\"g2d-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-05\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:41:17.001Z\",\"opportunity\":\"opportunity:313\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"author_rights\\\",\\\"label\\\":\\\"Direitos de autor pelo autor, herdeiro ou legatário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(a),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual\\\",\\\"Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). 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Âmbito técnico2026/MZN\"},{\"id\":\"g2d-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-05\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA author_rights: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:314\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2e-0\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"industrial_feed\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-1\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed_inputs\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"industrial_feed_inputs\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-2\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA veterinary_goods\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"veterinary_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-06\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:52:13.611Z\",\"opportunity\":\"opportunity:314\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"industrial_feed\\\",\\\"label\\\":\\\"Rações de produção industrial para animais elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(f),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens resultantes de actividade industrial de produção de rações, identificada; não presumir isenção de qualquer alimento para animais\\\",\\\"Rações destinadas à alimentação de animais de reprodução e abate para consumo humano, com destino identificado\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"agricultural_services\\\",\\\"label\\\":\\\"Serviços agrícolas de canais, regadio, drenagem e pulverização\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(15),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra\\\",\\\"Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água\\\"]}],\\\"opportunity:314\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2e-0\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"industrial_feed\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-1\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed_inputs\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"industrial_feed_inputs\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-2\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA veterinary_goods\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"veterinary_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-3\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA agricultural_services\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"agricultural_services\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-06\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2e-0\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"industrial_feed\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-1\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed_inputs\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"industrial_feed_inputs\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-2\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA veterinary_goods\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"veterinary_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(12)(f),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(g),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(i),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(15),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-06\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:51:17.221Z\",\"opportunity\":\"opportunity:314\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"industrial_feed\\\",\\\"label\\\":\\\"Rações de produção industrial para animais elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(f),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens resultantes de actividade industrial de produção de rações, identificada; não presumir isenção de qualquer alimento para animais\\\",\\\"Rações destinadas à alimentação de animais de reprodução e abate para consumo humano, com destino identificado\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"agricultural_services\\\",\\\"label\\\":\\\"Serviços agrícolas de canais, regadio, drenagem e pulverização\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(15),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra\\\",\\\"Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água\\\"]}],\\\"opportunity:314\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2e-0\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"industrial_feed\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-1\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed_inputs\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"industrial_feed_inputs\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-2\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA veterinary_goods\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"veterinary_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-3\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA agricultural_services\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"agricultural_services\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-06\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2e-0\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"industrial_feed\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-1\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed_inputs\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"industrial_feed_inputs\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-2\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA veterinary_goods\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"veterinary_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(12)(f),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(g),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(i),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(15),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-06\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:52:10.079Z\",\"opportunity\":\"opportunity:314\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"industrial_feed\\\",\\\"label\\\":\\\"Rações de produção industrial para animais elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(f),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens resultantes de actividade industrial de produção de rações, identificada; não presumir isenção de qualquer alimento para animais\\\",\\\"Rações destinadas à alimentação de animais de reprodução e abate para consumo humano, com destino identificado\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"agricultural_services\\\",\\\"label\\\":\\\"Serviços agrícolas de canais, regadio, drenagem e pulverização\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(15),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra\\\",\\\"Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água\\\"]}],\\\"opportunity:314\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2e-0\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"industrial_feed\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-1\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed_inputs\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"industrial_feed_inputs\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-2\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA veterinary_goods\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"veterinary_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-3\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA agricultural_services\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"agricultural_services\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-06\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2e-0\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"industrial_feed\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-1\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed_inputs\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"industrial_feed_inputs\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-2\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA veterinary_goods\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"veterinary_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(12)(f),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-1\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(12)(g),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(i),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(15),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-06\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA industrial_feed_inputs: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:315\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-07\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:56:15.012Z\",\"opportunity\":\"opportunity:315\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"special_tax_games\\\",\\\"label\\\":\\\"Jogos e operações sujeitos ao imposto especial sobre o jogo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(8),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado\\\",\\\"Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco\\\"]},{\\\"id\\\":\\\"stamped_values\\\",\\\"label\\\":\\\"Transmissão de valores selados\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação\\\",\\\"A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção\\\"]},{\\\"id\\\":\\\"public_passenger_transport\\\",\\\"label\\\":\\\"Serviço de transporte público de passageiros\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(j),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador\\\",\\\"A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio\\\"]}],\\\"opportunity:315\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2f-0\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA special_tax_games\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"special_tax_games\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-1\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA stamped_values\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"stamped_values\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-2\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA public_passenger_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_passenger_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-07\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2f-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(8),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(j),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-07\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:55:13.596Z\",\"opportunity\":\"opportunity:315\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"special_tax_games\\\",\\\"label\\\":\\\"Jogos e operações sujeitos ao imposto especial sobre o jogo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(8),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado\\\",\\\"Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco\\\"]},{\\\"id\\\":\\\"stamped_values\\\",\\\"label\\\":\\\"Transmissão de valores selados\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação\\\",\\\"A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção\\\"]},{\\\"id\\\":\\\"public_passenger_transport\\\",\\\"label\\\":\\\"Serviço de transporte público de passageiros\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(j),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador\\\",\\\"A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio\\\"]}],\\\"opportunity:315\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2f-0\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA special_tax_games\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"special_tax_games\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-1\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA stamped_values\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"stamped_values\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-2\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA public_passenger_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_passenger_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-07\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2f-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(8),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(j),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-07\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:56:11.905Z\",\"opportunity\":\"opportunity:315\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"special_tax_games\\\",\\\"label\\\":\\\"Jogos e operações sujeitos ao imposto especial sobre o jogo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(8),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado\\\",\\\"Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco\\\"]},{\\\"id\\\":\\\"stamped_values\\\",\\\"label\\\":\\\"Transmissão de valores selados\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação\\\",\\\"A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção\\\"]},{\\\"id\\\":\\\"public_passenger_transport\\\",\\\"label\\\":\\\"Serviço de transporte público de passageiros\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(j),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador\\\",\\\"A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio\\\"]}],\\\"opportunity:315\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2f-0\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA special_tax_games\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"special_tax_games\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-1\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA stamped_values\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"stamped_values\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-2\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA public_passenger_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_passenger_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-07\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2f-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(8),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(j),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-07\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA special_tax_games: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:316\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-08\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T13:05:33.329Z\",\"opportunity\":\"opportunity:316\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"public_security\\\",\\\"label\\\":\\\"Bens e serviços ligados à segurança por entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(b),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"sisa_subject_operation\\\",\\\"label\\\":\\\"Operação sujeita a SISA, ainda que dela isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária\\\",\\\"Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA\\\"]},{\\\"id\\\":\\\"exempt_activity_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem exclusivamente afecto a actividade isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico de afectação disponível\\\",\\\"Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade\\\"]},{\\\"id\\\":\\\"no_deduction_right_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem sem direito anterior à dedução\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível\\\",\\\"Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico\\\"]},{\\\"id\\\":\\\"excluded_deduction_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem adquirido com exclusão do artigo 20\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),20,19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta\\\",\\\"Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida\\\"]}],\\\"opportunity:316\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2g-0\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA public_security\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_security\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-1\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA official_military_supplies\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"official_military_supplies\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-2\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA sisa_subject_operation\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"sisa_subject_operation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-3\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_activity_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"exempt_activity_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-4\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA no_deduction_right_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"no_deduction_right_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-5\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA excluded_deduction_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"excluded_deduction_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-08\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2g-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(b),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(11),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),20,19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-08\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:04:28.209Z\",\"opportunity\":\"opportunity:316\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"public_security\\\",\\\"label\\\":\\\"Bens e serviços ligados à segurança por entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(b),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"sisa_subject_operation\\\",\\\"label\\\":\\\"Operação sujeita a SISA, ainda que dela isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária\\\",\\\"Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA\\\"]},{\\\"id\\\":\\\"exempt_activity_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem exclusivamente afecto a actividade isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico de afectação disponível\\\",\\\"Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade\\\"]},{\\\"id\\\":\\\"no_deduction_right_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem sem direito anterior à dedução\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível\\\",\\\"Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico\\\"]},{\\\"id\\\":\\\"excluded_deduction_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem adquirido com exclusão do artigo 20\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),20,19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta\\\",\\\"Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida\\\"]}],\\\"opportunity:316\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2g-0\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA public_security\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_security\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-1\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA official_military_supplies\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"official_military_supplies\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-2\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA sisa_subject_operation\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"sisa_subject_operation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-3\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_activity_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"exempt_activity_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-4\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA no_deduction_right_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"no_deduction_right_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-5\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA excluded_deduction_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"excluded_deduction_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-08\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2g-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(b),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(11),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),20,19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-08\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:05:29.960Z\",\"opportunity\":\"opportunity:316\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"public_security\\\",\\\"label\\\":\\\"Bens e serviços ligados à segurança por entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(b),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"sisa_subject_operation\\\",\\\"label\\\":\\\"Operação sujeita a SISA, ainda que dela isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária\\\",\\\"Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA\\\"]},{\\\"id\\\":\\\"exempt_activity_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem exclusivamente afecto a actividade isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico de afectação disponível\\\",\\\"Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade\\\"]},{\\\"id\\\":\\\"no_deduction_right_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem sem direito anterior à dedução\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível\\\",\\\"Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico\\\"]},{\\\"id\\\":\\\"excluded_deduction_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem adquirido com exclusão do artigo 20\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),20,19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta\\\",\\\"Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida\\\"]}],\\\"opportunity:316\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2g-0\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA public_security\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_security\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-1\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA official_military_supplies\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"official_military_supplies\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-2\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA sisa_subject_operation\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"sisa_subject_operation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-3\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_activity_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"exempt_activity_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-4\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA no_deduction_right_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"no_deduction_right_asset_sale\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-5\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA excluded_deduction_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"excluded_deduction_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-08\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2g-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(b),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(11),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-4\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),20,19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-08\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA no_deduction_right_asset_sale: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:317\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_rice\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-09\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T13:11:13.267Z\",\"opportunity\":\"opportunity:317\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). 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sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-17\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_insecticides\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2h-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-8\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-9\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-10\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-11\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-12\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-13\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-14\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-15\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-16\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-17\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"1800.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:09:55.099Z\",\"opportunity\":\"opportunity:317\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]}],\\\"opportunity:317\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2h-0\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_maize\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-1\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_maize_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-2\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_rice\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_rice\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-3\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_bread\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_bread\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-4\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_iodised_salt\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_iodised_salt\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-5\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_infant_powdered_milk\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_infant_powdered_milk\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-6\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_wheat\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-7\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_wheat_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-8\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_fresh_chilled_tomato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-9\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_potato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_potato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-10\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_onion\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_onion\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-11\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_frozen_horse_mackerel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-12\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_lighting_kerosene\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_lighting_kerosene\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-13\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_domestic_lpg\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_domestic_lpg\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-14\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_jet_fuel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_jet_fuel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-15\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_eligible_bicycles\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_eligible_bicycles\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-16\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_condoms\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_condoms\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-17\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_insecticides\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2h-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-8\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-9\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-10\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-11\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-12\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-13\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-14\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-15\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-16\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-17\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"1800.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:11:08.469Z\",\"opportunity\":\"opportunity:317\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]}],\\\"opportunity:317\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2h-0\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_maize\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-1\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_maize_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-2\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_rice\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_rice\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-3\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_bread\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_bread\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-4\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_iodised_salt\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_iodised_salt\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-5\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_infant_powdered_milk\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_infant_powdered_milk\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-6\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_wheat\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-7\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_wheat_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-8\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_fresh_chilled_tomato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-9\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_potato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_potato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-10\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_onion\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_onion\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-11\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_frozen_horse_mackerel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-12\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_lighting_kerosene\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_lighting_kerosene\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-13\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_domestic_lpg\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_domestic_lpg\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-14\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_jet_fuel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_jet_fuel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-15\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_eligible_bicycles\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_eligible_bicycles\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-16\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_condoms\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_condoms\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-17\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_insecticides\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_rice\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2h-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-5\",\"field\":\"05\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-8\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-9\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-10\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-11\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-12\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-13\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-14\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-15\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-16\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-17\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA listed_infant_powdered_milk: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:318\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"startup\",\"declarationDate\":\"2020-02-28\",\"startupDate\":\"2020-02-29\",\"operationDate\":\"2026-10-15\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-20\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"periods\":[{\"period\":\"2026-10\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":6,\"calculatedAt\":\"2026-10-24T13:43:38.098Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). 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Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/2\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/2\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"startup\\\",\\\"declarationDate\\\":\\\"2020-02-28\\\",\\\"startupDate\\\":\\\"2020-02-29\\\",\\\"operationDate\\\":\\\"2026-10-15\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-20\\\",\\\"origin\\\":{\\\"rowId\\\":\\\"g2i-2\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\"}}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-20\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/2): declaração 2020-02-28 (opção no início da actividade); efeitos 2020-02-29; termo mínimo às 24 horas de 2025-02-28 (Código Civil, arts.279.º,c), e296.º); operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/2): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; termo mínimo às 24 horas de 2030-01-01 (Código Civil, arts.279.º,c), e296.º); operação 2026-10-20; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos. Opção reutilizada de SYNTHETIC QA production_forestry_opted (g2i-2), estabelecimento SYNTHETIC QA equipamento Manica; escolha confirmada nesta linha.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/2): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; termo mínimo às 24 horas de 2030-01-01 (Código Civil, arts.279.º,c), e296.º); operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":\"2026-10-24T13:24:30.993Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":\"2026-10-24T13:25:09.017Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":16,\"status\":\"indeterminate\",\"reason\":\"Indique expressamente se existe declaração de regresso à isenção; informação desconhecida não significa ausência de declaração.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA production_forestry_opted: Indique expressamente se existe declaração de regresso à isenção; informação desconhecida não significa ausência de declaração.\"]}],\"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\":3,\"calculatedAt\":\"2026-10-24T13:25:12.828Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":4,\"calculatedAt\":\"2026-10-24T13:29:33.342Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\",\\\"origin\\\":{\\\"rowId\\\":\\\"g2i-2\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\"}}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos. Opção reutilizada de SYNTHETIC QA production_forestry_opted (g2i-2), estabelecimento SYNTHETIC QA equipamento Manica; escolha confirmada nesta linha.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":5,\"calculatedAt\":\"2026-10-24T13:29:50.613Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-20\\\",\\\"origin\\\":{\\\"rowId\\\":\\\"g2i-2\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\"}}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-20\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-20; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos. Opção reutilizada de SYNTHETIC QA production_forestry_opted (g2i-2), estabelecimento SYNTHETIC QA equipamento Manica; escolha confirmada nesta linha.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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:319\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"8\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"periods\":[{\"period\":\"2026-11\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T13:36:41.004Z\",\"opportunity\":\"opportunity:319\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"fundraising_public\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"},{\\\"id\\\":\\\"fundraising_nonprofit\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"}],\\\"opportunity:319\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2j-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"fundraising_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-0\\\",\\\"annualEvents\\\":\\\"1\\\",\\\"eventNumber\\\":\\\"1\\\",\\\"activity\\\":\\\"social_assistance\\\"}},{\\\"id\\\":\\\"g2j-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"fundraising_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-1\\\",\\\"annualEvents\\\":\\\"8\\\",\\\"eventNumber\\\":\\\"8\\\",\\\"activity\\\":\\\"social_assistance\\\"}}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"8\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"rows\":[{\"id\":\"g2j-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2j-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:35:10.082Z\",\"opportunity\":\"opportunity:319\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"fundraising_public\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"},{\\\"id\\\":\\\"fundraising_nonprofit\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"}],\\\"opportunity:319\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2j-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"fundraising_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-0\\\",\\\"annualEvents\\\":\\\"1\\\",\\\"eventNumber\\\":\\\"1\\\",\\\"activity\\\":\\\"social_assistance\\\"}},{\\\"id\\\":\\\"g2j-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"fundraising_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-1\\\",\\\"annualEvents\\\":\\\"8\\\",\\\"eventNumber\\\":\\\"8\\\",\\\"activity\\\":\\\"social_assistance\\\"}}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"8\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"rows\":[{\"id\":\"g2j-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). 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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\":\"2026-10-24T13:36:37.107Z\",\"opportunity\":\"opportunity:319\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"fundraising_public\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"},{\\\"id\\\":\\\"fundraising_nonprofit\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"}],\\\"opportunity:319\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2j-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"fundraising_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-0\\\",\\\"annualEvents\\\":\\\"1\\\",\\\"eventNumber\\\":\\\"1\\\",\\\"activity\\\":\\\"social_assistance\\\"}},{\\\"id\\\":\\\"g2j-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"fundraising_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-1\\\",\\\"annualEvents\\\":\\\"9\\\",\\\"eventNumber\\\":\\\"8\\\",\\\"activity\\\":\\\"social_assistance\\\"}}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"9\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"rows\":[{\"id\":\"g2j-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2j-1\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Indique o total anual da entidade (incluindo esta manifestação) e o número desta manifestação: de1a8, sem exceder o total. Desconhecido não significa zero.\",\"article\":\"CIVA arts.9(2)(h),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA fundraising_nonprofit: Indique o total anual da entidade (incluindo esta manifestação) e o número desta manifestação: de1a8, sem exceder o total. Desconhecido não significa zero.\"]}],\"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:320\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,2,3,1],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":4,\"calculatedAt\":\"2026-10-24T14:01:24.894Z\",\"opportunity\":\"opportunity:320\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]}],\\\"opportunity:320\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2k-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,2,3,1],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},{\\\"id\\\":\\\"g2k-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-084\\\"},{\\\"id\\\":\\\"g2k-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-170\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,2,3,1],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:59:08.767Z\",\"opportunity\":\"opportunity:320\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. 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não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},{\\\"id\\\":\\\"g2k-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-084\\\"},{\\\"id\\\":\\\"g2k-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-170\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T14:01:12.585Z\",\"opportunity\":\"opportunity:320\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]}],\\\"opportunity:320\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2k-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"\\\"},{\\\"id\\\":\\\"g2k-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-084\\\"},{\\\"id\\\":\\\"g2k-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-170\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Escolha a linha aplicável do Anexo III/2022, com código e designação; um código livre, desconhecido ou de outro anexo não comprova a isenção.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA 1108.11.00 annexIII-2022-001: Escolha a linha aplicável do Anexo III/2022, com código e designação; um código livre, desconhecido ou de outro anexo não comprova a isenção.\"]}],\"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\":3,\"calculatedAt\":\"2026-10-24T14:01:20.744Z\",\"opportunity\":\"opportunity:320\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]}],\\\"opportunity:320\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2k-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},{\\\"id\\\":\\\"g2k-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-084\\\"},{\\\"id\\\":\\\"g2k-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-170\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA 1108.11.00 annexIII-2022-001: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:321\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2l-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0306.36.10 annexI-2022-012\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-012\"},{\"id\":\"g2l-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 3102.10.00 annexI-2022-071\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-071\"},{\"id\":\"g2l-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 1007.10.00 annexI-2022-038\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-038\"},{\"id\":\"g2l-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8501.61.00 annexI-2022-158\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; 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rever condições do tratamento, sem alterar montante/moeda/contexto\",\"annexIItem\":\"annexI-2022-023\",\"annexIOnly\":false},{\"id\":\"g2l-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 3808.91.00 annexI-2022-094\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-094; código 3808.91.00; - Insecticidas; PDF8; annexI-lei22-2022/1 para Lista legal — Insecticidas; rever condições do tratamento, sem alterar montante/moeda/contexto\",\"annexIItem\":\"annexI-2022-094\",\"annexIOnly\":false},{\"id\":\"g2l-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 1101.00.00 annexI-2022-042\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; mistura de trigo com centeio, não farinha de trigo simples\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-042\",\"annexIOnly\":true},{\"id\":\"g2l-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0402.21.10 annexI-2022-013\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; leite para utilização industrial, sem destino a lactente até um ano\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-013\",\"annexIOnly\":true}],\"rows\":[{\"id\":\"g2l-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-012; código 0306.36.10; - Camarões - Larvas de camarão com comprimento não superior a 1 mm; PDF5; annexI-lei22-2022/1\"},{\"id\":\"g2l-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-071; código 3102.10.00; Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Ureia, mesmo em solução aquosa; PDF7; annexI-lei22-2022/1\"},{\"id\":\"g2l-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-038; código 1007.10.00; - Sorgo de grão -para sementeira; PDF6; annexI-lei22-2022/1\"},{\"id\":\"g2l-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-158; código 8501.61.00; -Geradores de corrente alternada (alternadores) -De potência não superior a 75 KVA; PDF10; annexI-lei22-2022/1\"},{\"id\":\"g2l-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-168; código 8701.95.00; Outros tractores — Superior a 130KW; PDF11; annexI-lei22-2022/1\"},{\"id\":\"g2l-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-109; código 8201.50.00; - Tesouras de podar (incluindo as tesouras para aves domésticas), manipuladas com uma das mãos; PDF8–9; annexI-lei22-2022/1\"},{\"id\":\"g2l-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2l-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2l-8\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-042; código 1101.00.00; Farinhas de trigo ou mistura de trigo com centeio; PDF6; annexI-lei22-2022/1\"},{\"id\":\"g2l-9\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-013; código 0402.21.10; - Leite em pó, grânulos ou outras formas sólidas, concentrados sem adição de açúcar ou de outros edulcorantes, com um teor, em peso, de matérias gordas, superior a 1,5%, para uso na indústria acondicionado em embalagens de capacidade igual ou superior a 25Kg; PDF5; annexI-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"200.00\",\"07\":\"800.00\",\"02\":\"0.00\",\"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:322\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g3-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P038 / Transmissão do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar/P038, CIVA art.9(13)(a), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar\"},{\"id\":\"g3-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_industry_goods/P039, CIVA art.9(13)(b);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_industry_goods\"},{\"id\":\"g3-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap/P040, CIVA art.9(13)(c), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap\"},{\"id\":\"g3-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_factory/P041, CIVA art.9(13)(d), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_factory\"},{\"id\":\"g3-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_inputs/P042, CIVA art.9(13)(e), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_inputs\"},{\"id\":\"g3-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"},{\"id\":\"g3-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_solar_inputs/P045, CIVA art.9(16), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_solar_inputs\"},{\"id\":\"g3-cane-independent\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Produção agrícola, avicultura e apicultura — isenção; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"}],\"periods\":[{\"period\":\"2026-10\",\"complete\":true}],\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T14:47:56.092Z\",\"opportunity\":\"opportunity:322\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"temporary_sugar\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Transmissão do açúcar\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(a)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_sugar_industry_goods\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Bens transmitidos pela indústria nacional do açúcar\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(b);9(14)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_oils_soap\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Óleos alimentares e sabões\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(c)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_oils_soap_factory\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Produção industrial de óleo alimentar e sabões\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(d)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_oils_soap_inputs\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Matérias-primas para óleo/sabões — Anexo II\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(e)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_sugar_cane\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(f);9(14)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_solar_inputs\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Factores de produção de painéis solares para electrificação rural\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(16)\\\",\\\"source\\\":\\\"Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"}],\\\"opportunity:322\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g3-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P038 / Transmissão do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"temporary_sugar\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_sugar_industry_goods\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_oils_soap\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_oils_soap_factory\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_oils_soap_inputs\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_sugar_cane\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_solar_inputs\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g3-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P038 / Transmissão do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"temporary_sugar\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_sugar_industry_goods\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_oils_soap\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_oils_soap_factory\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_oils_soap_inputs\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_sugar_cane\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_solar_inputs\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g3-0\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(a) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(a)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-1\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(b);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(b);9(14)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-2\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(c) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(c)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-3\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(d) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(d)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-4\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(e) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(e)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-5\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(f);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(f);9(14)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-6\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(16) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(16)\",\"source\":\"Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"}],\"periods\":[{\"period\":\"2026-10\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA — P038 / Transmissão do açúcar: O benefício temporário do art.9(13)(a) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar: O benefício temporário do art.9(13)(b);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P040 / Óleos alimentares e sabões: O benefício temporário do art.9(13)(c) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões: O benefício temporário do art.9(13)(d) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II: O benefício temporário do art.9(13)(e) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria: O benefício temporário do art.9(13)(f);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural: O benefício temporário do art.9(16) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\"]}],\"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.\"}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-24T14:47:56.092Z\",\"opportunity\":\"opportunity:322\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"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:322\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g3-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P038 / Transmissão do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar/P038, CIVA art.9(13)(a), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar\\\"},{\\\"id\\\":\\\"g3-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_industry_goods/P039, CIVA art.9(13)(b);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar_industry_goods\\\"},{\\\"id\\\":\\\"g3-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap/P040, CIVA art.9(13)(c), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_oils_soap\\\"},{\\\"id\\\":\\\"g3-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_factory/P041, CIVA art.9(13)(d), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_oils_soap_factory\\\"},{\\\"id\\\":\\\"g3-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_inputs/P042, CIVA art.9(13)(e), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_oils_soap_inputs\\\"},{\\\"id\\\":\\\"g3-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar_cane\\\"},{\\\"id\\\":\\\"g3-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_solar_inputs/P045, CIVA art.9(16), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_solar_inputs\\\"},{\\\"id\\\":\\\"g3-cane-independent\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Produção agrícola, avicultura e apicultura — isenção; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar_cane\\\"}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g3-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P038 / Transmissão do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar/P038, CIVA art.9(13)(a), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar\"},{\"id\":\"g3-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_industry_goods/P039, CIVA art.9(13)(b);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_industry_goods\"},{\"id\":\"g3-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap/P040, CIVA art.9(13)(c), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap\"},{\"id\":\"g3-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_factory/P041, CIVA art.9(13)(d), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_factory\"},{\"id\":\"g3-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_inputs/P042, CIVA art.9(13)(e), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_inputs\"},{\"id\":\"g3-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"},{\"id\":\"g3-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_solar_inputs/P045, CIVA art.9(16), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_solar_inputs\"},{\"id\":\"g3-cane-independent\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Produção agrícola, avicultura e apicultura — isenção; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"}],\"rows\":[{\"id\":\"g3-0\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-1\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-3\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-5\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-cane-independent\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-10\",\"fields\":{\"01\":\"700.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"0.00\",\"02\":\"112.00\",\"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:323\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4a-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Operação ferroviária dos CFM com companhia estrangeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_railway_cfm\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Transporte de passageiros proveniente do ou com destino ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_international_passengers\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-2\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Trabalhos em bens móveis para reexpedição ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_work_on_movables\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-3\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Ouro não trabalhado transmitido ao Banco de Moçambique\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_gold_bom\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-4\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Taras e embalagens para mercadorias a exportar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_packaging\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-11\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:06:01.418Z\",\"opportunity\":\"opportunity:323\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"export_railway_cfm\\\",\\\"label\\\":\\\"Operação ferroviária dos CFM com companhia estrangeira\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(o),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Transmissão de bens ou prestação de serviços efectuada pelos Caminhos de Ferro de Moçambique a companhia ferroviária estrangeira identificada; não basta ser qualquer operador ferroviário\\\",\\\"Operação no quadro da exploração de ferrovias ou dos seus equipamentos, com ligação identificada; não isenção de qualquer venda a companhia estrangeira\\\"]},{\\\"id\\\":\\\"export_international_passengers\\\",\\\"label\\\":\\\"Transporte de passageiros proveniente do ou com destino ao estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(p),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Serviço identificado como transporte de passageiros; não transporte de mercadorias nem serviço autónomo de alojamento ou agência\\\",\\\"Percurso proveniente do estrangeiro ou com destino ao estrangeiro, com origem e destino identificados no documento ou pressuposto; nacionalidade do passageiro não comprova o percurso\\\"]},{\\\"id\\\":\\\"export_work_on_movables\\\",\\\"label\\\":\\\"Trabalhos em bens móveis para reexpedição ao estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(q),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Prestação de serviços que consiste em trabalhos sobre bens móveis identificados, adquiridos ou importados para esses trabalhos em território nacional\\\",\\\"Os bens trabalhados são expedidos ou transportados de seguida para o estrangeiro, com correspondência entre entrada, trabalhos e saída identificada\\\",\\\"Expedição efectuada pelo prestador, pelo destinatário não estabelecido no território nacional ou por terceiro em nome e por conta de qualquer deles; interveniente e relação identificados\\\"]},{\\\"id\\\":\\\"export_gold_bom\\\",\\\"label\\\":\\\"Ouro não trabalhado transmitido ao Banco de Moçambique\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(r),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Bem identificado como ouro em barra ou noutra forma não trabalhada; não jóia nem artigo de ouro trabalhado\\\",\\\"Adquirente identificado como Banco de Moçambique; não qualquer banco ou comprador estrangeiro\\\"]},{\\\"id\\\":\\\"export_packaging\\\",\\\"label\\\":\\\"Taras e embalagens para mercadorias a exportar\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(t),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Transmissão de taras ou embalagens identificadas que servem de invólucro de mercadorias; não serviço autónomo de transporte ou armazenagem\\\",\\\"Mercadorias a exportar identificadas e afectação das taras/embalagens a essas mercadorias documentada ou expressamente pressuposta; não inferida só da actividade exportadora do comprador\\\"]}],\\\"opportunity:323\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4a-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Operação ferroviária dos CFM com companhia estrangeira\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_railway_cfm\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transporte de passageiros proveniente do ou com destino ao estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_international_passengers\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-2\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Trabalhos em bens móveis para reexpedição ao estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_work_on_movables\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-3\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Ouro não trabalhado transmitido ao Banco de Moçambique\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_gold_bom\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-4\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Taras e embalagens para mercadorias a exportar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_packaging\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4a-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Operação ferroviária dos CFM com companhia estrangeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_railway_cfm\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Transporte de passageiros proveniente do ou com destino ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_international_passengers\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-2\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Trabalhos em bens móveis para reexpedição ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_work_on_movables\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-3\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Ouro não trabalhado transmitido ao Banco de Moçambique\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_gold_bom\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-4\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Taras e embalagens para mercadorias a exportar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_packaging\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4a-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(o),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(p),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(q),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(r),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(t),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"500.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:324\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4b-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre embarcação elegível e objectos da sua exploração\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de embarcação elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de avião elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:26:08.011Z\",\"opportunity\":\"opportunity:324\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"international_ship_operations\\\",\\\"label\\\":\\\"Operações sobre embarcação elegível e objectos da sua exploração\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(f),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio\\\",\\\"Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer da embarcação; ou transmissão, aluguer, reparação ou conservação de objectos incorporados ou utilizados na sua exploração, incluindo equipamento de pesca\\\",\\\"A operação e o objecto estão ligados à embarcação elegível identificada; não qualquer venda ou serviço a uma empresa marítima\\\"]},{\\\"id\\\":\\\"international_aircraft_operations\\\",\\\"label\\\":\\\"Operações sobre avião de companhia principalmente internacional\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(g),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado\\\",\\\"Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer do avião; ou transmissão, reparação ou manutenção de objectos nele incorporados ou utilizados na sua exploração. Não estender o aluguer do avião ao aluguer autónomo de objectos não enumerado nesta alínea\\\",\\\"A operação e o objecto estão ligados ao avião elegível identificado; não qualquer fornecimento à companhia aérea\\\"]},{\\\"id\\\":\\\"international_ship_direct_services\\\",\\\"label\\\":\\\"Serviços para necessidades directas de embarcação elegível ou sua carga\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(i),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio\\\",\\\"Prestação de serviços identificada e efectuada para necessidades directas da embarcação elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço ao armador\\\",\\\"Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião\\\"]},{\\\"id\\\":\\\"international_aircraft_direct_services\\\",\\\"label\\\":\\\"Serviços para necessidades directas de avião elegível ou sua carga\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(i),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado\\\",\\\"Prestação de serviços identificada e efectuada para necessidades directas do avião elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço à companhia aérea\\\",\\\"Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião\\\"]}],\\\"opportunity:324\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4b-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Operações sobre embarcação elegível e objectos da sua exploração\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"international_ship_operations\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4b-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Operações sobre avião de companhia principalmente internacional\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"international_aircraft_operations\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4b-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços para necessidades directas de embarcação elegível ou sua carga\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"international_ship_direct_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4b-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços para necessidades directas de avião elegível ou sua carga\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"international_aircraft_direct_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4b-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre embarcação elegível e objectos da sua exploração\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de embarcação elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de avião elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4b-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(f),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"},{\"id\":\"g4b-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(g),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"},{\"id\":\"g4b-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(i),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"},{\"id\":\"g4b-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(i),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"400.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:325\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4c-goods\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1000\",\"basis\":\"included\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_customs_related_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados à expedição de bens para o estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_dispatch_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"relatedExport\":{\"id\":\"g4c-goods\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"treatment\":\"export_goods\"}},{\"id\":\"g4c-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Intermediação em nome e por conta de outrem — artigo13(1)(s)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_disclosed_intermediation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:50:21.952Z\",\"opportunity\":\"opportunity:325\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"export_customs_related_services\\\",\\\"label\\\":\\\"Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(m),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\\\",\\\"logicVersion\\\":\\\"export-linked-services/1\\\",\\\"conditions\\\":[\\\"O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço\\\",\\\"Serviço directamente relacionado com trânsito, exportação ou importação dos bens identificados, com ligação concreta descrita\\\",\\\"Os bens estão isentos por admissão temporária, draubaque ou trânsito nos termos de12(1)(c), ou entraram em depósitos de regime aduaneiro ou livre de outras áreas do14; regime e documento/pressuposto identificados, não apenas localização do projecto numa zona\\\",\\\"O serviço não está entre os serviços referidos no artigo9; a exclusão foi analisada para esta operação concreta, não presumida por o cliente exportar\\\"]},{\\\"id\\\":\\\"export_dispatch_services\\\",\\\"label\\\":\\\"Serviços ligados à expedição de bens para o estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(n),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\\\",\\\"logicVersion\\\":\\\"export-linked-services/1\\\",\\\"conditions\\\":[\\\"O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço\\\",\\\"Serviço identificado e relacionado com expedição de bens destinados ao estrangeiro; bens, destino e ligação concreta do serviço identificados no documento ou pressuposto\\\",\\\"O serviço não está entre os serviços referidos no artigo9; não basta uma venda a cliente estrangeiro nem um serviço genérico ao exportador\\\"]},{\\\"id\\\":\\\"export_disclosed_intermediation\\\",\\\"label\\\":\\\"Intermediação em nome e por conta de outrem — artigo13(1)(s)\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(s),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\\\",\\\"logicVersion\\\":\\\"export-linked-services/1\\\",\\\"conditions\\\":[\\\"O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço\\\",\\\"Prestação de intermediação em nome e por conta de outrem, com mandante e mandato/pressuposto identificados; não actuação em nome próprio\\\",\\\"O intermediário intervém numa operação descrita no artigo13 ou realizada fora do território nacional, com operação e fundamento/localização identificados; a referência a outra linha não comprova automaticamente esses factos\\\"]},{\\\"id\\\":\\\"export_goods\\\",\\\"label\\\":\\\"Exportação de bens pelo vendedor\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(a),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Bens expedidos/transportados para o estrangeiro pelo vendedor ou terceiro por sua conta\\\",\\\"Saída documentada, ou pressuposto expresso da projecção; não mera venda a cliente estrangeiro\\\"]}],\\\"opportunity:325\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4c-goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_goods\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4c-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_customs_related_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4c-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços ligados à expedição de bens para o estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_dispatch_services\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"relatedExport\\\":{\\\"id\\\":\\\"g4c-goods\\\",\\\"description\\\":\\\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\\\",\\\"treatment\\\":\\\"export_goods\\\"}},{\\\"id\\\":\\\"g4c-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Intermediação em nome e por conta de outrem — artigo13(1)(s)\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_disclosed_intermediation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4c-goods\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1000\",\"basis\":\"included\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_customs_related_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados à expedição de bens para o estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_dispatch_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"relatedExport\":{\"id\":\"g4c-goods\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"treatment\":\"export_goods\"}},{\"id\":\"g4c-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Intermediação em nome e por conta de outrem — artigo13(1)(s)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_disclosed_intermediation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4c-goods\",\"field\":\"05\",\"net\":\"1000.00\",\"vat\":\"0.00\",\"gross\":\"1000.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(a),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g4c-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(m),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\"},{\"id\":\"g4c-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(n),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\"},{\"id\":\"g4c-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(s),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"1300.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:326\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4d-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de navegação marítima em alto mar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_seagoing_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"provisions\"},{\"id\":\"g4d-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_rescue_coastal_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"fuel\"},{\"id\":\"g4d-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de guerra com destino estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_departing_warship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"beverages\"},{\"id\":\"g4d-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_international_aircraft\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"cargo_products\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T16:03:12.915Z\",\"opportunity\":\"opportunity:326\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"onboard_seagoing_ship\\\",\\\"label\\\":\\\"Abastecimento de embarcação de navegação marítima em alto mar\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(c),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Embarcação identificada que efectua navegação marítima em alto mar e assegura transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; utilização identificada, não qualquer barco de recreio\\\"]},{\\\"id\\\":\\\"onboard_rescue_coastal_ship\\\",\\\"label\\\":\\\"Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(d),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Embarcação identificada de salvamento, assistência marítima ou pesca costeira; actividade identificada, não presumida pelo nome do operador\\\"]},{\\\"id\\\":\\\"onboard_departing_warship\\\",\\\"label\\\":\\\"Abastecimento de embarcação de guerra com destino estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(e),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Embarcação de guerra identificada que deixa o país com destino a porto ou ancoradouro situado no estrangeiro; saída e destino identificados, não simples utilização militar\\\"]},{\\\"id\\\":\\\"onboard_international_aircraft\\\",\\\"label\\\":\\\"Abastecimento de avião de companhia principalmente internacional\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(h),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Avião identificado utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional nos termos de13(1)(g); companhia e utilização identificadas, não apenas um voo internacional isolado\\\"]}],\\\"opportunity:326\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4d-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de embarcação de navegação marítima em alto mar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"onboard_seagoing_ship\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"provisions\\\"},{\\\"id\\\":\\\"g4d-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"onboard_rescue_coastal_ship\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"fuel\\\"},{\\\"id\\\":\\\"g4d-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de embarcação de guerra com destino estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"onboard_departing_warship\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"beverages\\\"},{\\\"id\\\":\\\"g4d-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de avião de companhia principalmente internacional\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"onboard_international_aircraft\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"cargo_products\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4d-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de navegação marítima em alto mar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_seagoing_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"provisions\"},{\"id\":\"g4d-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_rescue_coastal_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"fuel\"},{\"id\":\"g4d-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de guerra com destino estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_departing_warship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"beverages\"},{\"id\":\"g4d-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_international_aircraft\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"cargo_products\"}],\"rows\":[{\"id\":\"g4d-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(c),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"},{\"id\":\"g4d-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(d),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"},{\"id\":\"g4d-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(e),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"},{\"id\":\"g4d-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(h),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"400.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:327\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4e-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Exportação por adquirente sem residência ou estabelecimento nacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_nonresident_buyer\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a entidades diplomáticas ou consulares\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_diplomatic_mission\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a organismos internacionais ou seus membros elegíveis\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_international_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens para exportação por organismo humanitário, caritativo ou educativo\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_humanitarian_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T16:15:23.288Z\",\"opportunity\":\"opportunity:327\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"export_nonresident_buyer\\\",\\\"label\\\":\\\"Exportação por adquirente sem residência ou estabelecimento nacional\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(b),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens expedidos ou transportados com destino ao estrangeiro pelo adquirente sem residência ou estabelecimento em território nacional, ou por terceiro por conta deste; adquirente, interveniente e saída identificados\\\",\\\"Os bens não se destinam ao abastecimento de barcos desportivos ou de recreio, aviões de turismo ou qualquer outro meio de transporte de uso privado; destino concreto identificado, sem presumir pela nacionalidade do comprador\\\",\\\"Enquadramento na regulamentação própria prevista em13(1)(b) identificado no fundamento/documento ou como pressuposto expresso da projecção; sem essa identificação não confirmar a condição nem presumir despacho ou isenção\\\"]},{\\\"id\\\":\\\"export_diplomatic_mission\\\",\\\"label\\\":\\\"Fornecimentos a entidades diplomáticas ou consulares\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(j),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens ou prestação de serviços destinada à entidade diplomática ou consular identificada; não basta destinatário estrangeiro\\\",\\\"A isenção desta operação resulta de acordo ou convénio internacional celebrado por Moçambique, identificado com disposição, âmbito e período aplicáveis no fundamento; uma entidade diplomática por si não comprova a isenção\\\"]},{\\\"id\\\":\\\"export_international_organisation\\\",\\\"label\\\":\\\"Fornecimentos a organismos internacionais ou seus membros elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(k),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens ou prestação de serviços destinada a organismo internacional reconhecido por Moçambique ou a membro desse organismo; organismo, reconhecimento e qualidade do destinatário identificados\\\",\\\"A operação cumpre os limites e condições do acordo ou convénio internacional celebrado por Moçambique identificado no fundamento, incluindo disposição, âmbito e período; não presumir isenção geral de todas as compras ou de qualquer membro\\\"]},{\\\"id\\\":\\\"export_humanitarian_organisation\\\",\\\"label\\\":\\\"Bens para exportação por organismo humanitário, caritativo ou educativo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(l),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens a organismo devidamente reconhecido, que os exporta para o estrangeiro no âmbito das suas actividades humanitárias, caritativas ou educativas; organismo, bens, saída e actividade identificados, não serviço nem simples intenção genérica de exportar\\\",\\\"Prévio reconhecimento do direito à isenção para esta operação, na forma determinada em decreto regulamentar, identificado no fundamento/documento ou como pressuposto expresso da projecção; não confundir reconhecimento do organismo com reconhecimento do direito\\\"]}],\\\"opportunity:327\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4e-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Exportação por adquirente sem residência ou estabelecimento nacional\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_nonresident_buyer\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4e-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Fornecimentos a entidades diplomáticas ou consulares\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_diplomatic_mission\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4e-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Fornecimentos a organismos internacionais ou seus membros elegíveis\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_international_organisation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4e-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Bens para exportação por organismo humanitário, caritativo ou educativo\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_humanitarian_organisation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4e-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Exportação por adquirente sem residência ou estabelecimento nacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_nonresident_buyer\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a entidades diplomáticas ou consulares\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_diplomatic_mission\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a organismos internacionais ou seus membros elegíveis\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_international_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens para exportação por organismo humanitário, caritativo ou educativo\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_humanitarian_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(b),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"},{\"id\":\"g4e-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(j),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"},{\"id\":\"g4e-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(k),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"},{\"id\":\"g4e-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(l),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"400.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:328\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g5a-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens expedidos para zona ou depósito elegível\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_dispatch_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"economic_zone\"},{\"id\":\"g5a-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo à expedição para zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_dispatch_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"customs_warehouse\"},{\"id\":\"g5a-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transmissão de bens dentro de regime de zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_internal_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"free_zone\"},{\"id\":\"g5a-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviço directamente conexo à transmissão de bens em regime\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_internal_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"duty_free_shop\"},{\"id\":\"g5a-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_transit_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"transit\"},{\"id\":\"g5a-5\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_transit_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"temporary_import\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T16:32:42.521Z\",\"opportunity\":\"opportunity:328\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"regime_dispatch_goods\\\",\\\"label\\\":\\\"Bens expedidos para zona ou depósito elegível\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(b),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Transmissão de bens expedidos ou transportados para zona ou depósito mencionado em14(1)(a); bens, destino e regime identificados no documento ou pressuposto expresso. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição\\\",\\\"A colocação/introdução dos bens corresponde ao regime escolhido, sob controlo alfandegário e disposições especificamente aplicáveis de14(1)(a); não basta o endereço do destinatário ou o cadastro da zona\\\"]},{\\\"id\\\":\\\"regime_dispatch_transport\\\",\\\"label\\\":\\\"Transporte directamente conexo à expedição para zona ou depósito\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(b),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Prestação de serviço de transporte directamente conexa à transmissão de bens expedidos ou transportados para zona ou depósito de14(1)(a); transmissão, bens, destino e ligação concreta identificados. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição\\\",\\\"Regime de destino e disposições especificamente aplicáveis de14(1)(a) identificados; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não qualquer serviço ao destinatário\\\"]},{\\\"id\\\":\\\"regime_internal_goods\\\",\\\"label\\\":\\\"Transmissão de bens dentro de regime de zona ou depósito\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(c),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Transmissão de bens efectuada num regime de14(1)(a),com bens, regime e controlo/disposições aplicáveis identificados no documento ou pressuposto expresso\\\",\\\"Os bens permanecem nessa situação no momento/período da operação; não saída do regime nem venda para consumo final na área\\\"]},{\\\"id\\\":\\\"regime_internal_services\\\",\\\"label\\\":\\\"Serviço directamente conexo à transmissão de bens em regime\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(c),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Prestação de serviços directamente conexa a transmissão de bens efectuada em regime de14(1)(a); bens, transmissão, regime e ligação concreta identificados, não qualquer serviço executado na zona\\\",\\\"Os bens permanecem nessa situação no momento/período da operação; preço desta linha é apenas o serviço, sem duplicar o valor dos bens; não saída do regime nem consumo final\\\"]},{\\\"id\\\":\\\"regime_transit_goods\\\",\\\"label\\\":\\\"Bens em trânsito, draubaque ou importação temporária\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(d),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Transmissão de bens que se encontram no regime escolhido de trânsito, draubaque ou importação temporária; bens e enquadramento identificados no documento ou pressuposto expresso, não o próprio acto de importação\\\",\\\"A operação continua considerada abrangida pelo regime no momento/período indicado; não regime terminado nem mera passagem geográfica dos bens\\\"]},{\\\"id\\\":\\\"regime_transit_transport\\\",\\\"label\\\":\\\"Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(d),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Prestação de serviço de transporte directamente conexa à transmissão de bens em trânsito, draubaque ou importação temporária; bens, operação e ligação concreta identificados\\\",\\\"A operação continua abrangida pelo regime no momento/período indicado; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não transporte genérico nem regime terminado\\\"]}],\\\"opportunity:328\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g5a-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Bens expedidos para zona ou depósito elegível\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"regime_dispatch_goods\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"economic_zone\\\"},{\\\"id\\\":\\\"g5a-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transporte directamente conexo à expedição para zona ou depósito\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"regime_dispatch_transport\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"customs_warehouse\\\"},{\\\"id\\\":\\\"g5a-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transmissão de bens dentro de regime de zona ou depósito\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"regime_internal_goods\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"free_zone\\\"},{\\\"id\\\":\\\"g5a-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviço directamente conexo à transmissão de bens em regime\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"regime_internal_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"duty_free_shop\\\"},{\\\"id\\\":\\\"g5a-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Bens em trânsito, draubaque ou importação temporária\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"regime_transit_goods\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"transit\\\"},{\\\"id\\\":\\\"g5a-5\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"regime_transit_transport\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"temporary_import\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g5a-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens expedidos para zona ou depósito elegível\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_dispatch_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"economic_zone\"},{\"id\":\"g5a-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo à expedição para zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_dispatch_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"customs_warehouse\"},{\"id\":\"g5a-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transmissão de bens dentro de regime de zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_internal_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"free_zone\"},{\"id\":\"g5a-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviço directamente conexo à transmissão de bens em regime\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_internal_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"duty_free_shop\"},{\"id\":\"g5a-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_transit_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"transit\"},{\"id\":\"g5a-5\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_transit_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"temporary_import\"}],\"rows\":[{\"id\":\"g5a-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(b),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(b),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(c),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(c),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(d),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(d),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"600.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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.\"}}},\"importExemptions\":{\"opportunity:330\":{\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:16:26.981Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(d) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:14:34.403Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(d) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:16:13.803Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Esta reimportação beneficia de isenção de direitos aduaneiros. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:16:17.358Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"no\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"no\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Esta reimportação beneficia de isenção de direitos aduaneiros. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:331\":{\"rows\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T17:31:10.924Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"yes\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(l) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:27:02.882Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"yes\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A importação é efectuada pelos próprios artistas-autores, residentes no território nacional, seus herdeiros ou legatários; a identidade, residência e relação aplicáveis estão identificadas no fundamento factual. 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IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:27:02.882Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"yes\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(l) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:31:03.397Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O veículo destina-se exclusivamente a ser utilizado na actividade própria da corporação. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:31:07.540Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"no\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"no\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O veículo destina-se exclusivamente a ser utilizado na actividade própria da corporação. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]},\"opportunity:332\":{\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T17:42:10.523Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"yes\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"yes\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:40:55.495Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio; O bem importado é a própria embarcação elegível identificada; não um serviço nem qualquer bem adquirido pelo operador. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio; O objecto importado está incorporado na embarcação elegível identificada ou é utilizado na sua exploração; objecto, embarcação e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico ao operador. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado; O bem importado é o próprio avião elegível identificado; não um serviço nem qualquer bem adquirido pela companhia. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado; O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:40:55.495Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"yes\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"yes\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:41:49.408Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:41:58.148Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"no\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"no\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]},\"opportunity:333\":{\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T17:53:27.441Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:52:10.409Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens identificados são importados sob regime de trânsito; regime e operação constam do documento ou pressuposto expresso, não apenas passagem geográfica; Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens identificados são importados sob regime de importação temporária; regime e operação constam do documento ou pressuposto expresso, não apenas intenção de utilização temporária; Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens identificados são importados sob regime de draubaque; regime e operação constam do documento ou pressuposto expresso, não qualquer promessa de restituição futura; Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:52:10.409Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:53:12.585Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:53:17.191Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"no\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:334\":{\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":6,\"calculatedAt\":\"2026-10-24T18:00:15.848Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:58:59.845Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de zona económica especial identificado no documento; a localização geográfica, por si só, não comprova o regime; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de zona franca identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de depósito franco identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de depósito geral franco identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são introduzidos no depósito de regime aduaneiro identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são introduzidos na loja franca identificada no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:58:59.846Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:58:59.846Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T18:00:05.457Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T18:00:11.928Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:335\":{\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":6,\"calculatedAt\":\"2026-10-24T18:17:36.000Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T18:16:09.607Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual; As provisões não se encontram em embarcação a desmantelar ou utilizada para fins diferentes da navegação internacional, durante essa situação; As provisões não se encontram em embarcação utilizada em hotel, restaurante, sala de jogos flutuante ou fim semelhante, durante permanência em porto ou águas territoriais/interiores nacionais; As provisões não se encontram em embarcação de recreio durante permanência em porto ou águas territoriais/interiores nacionais; As provisões não se encontram em embarcação de pesca costeira. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual; Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual; Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T18:16:09.608Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T18:16:09.608Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T18:17:25.621Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: As provisões não se encontram em embarcação de pesca costeira. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T18:17:31.416Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"no\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: As provisões não se encontram em embarcação de pesca costeira. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:336\":{\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceInCustomsValue\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceAccessoryCost\":\"yes\",\"serviceToFirstDestination\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T18:37:28.564Z\",\"opportunity\":\"opportunity:336\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:336\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6f-service_in_customs_value\\\",\\\"treatment\\\":\\\"service_in_customs_value\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F service_in_customs_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"yes\\\",\\\"serviceInCustomsValue\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\"},{\\\"id\\\":\\\"g6f-accessory_service_first_destination\\\",\\\"treatment\\\":\\\"accessory_service_first_destination\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço acessório até ao primeiro destino\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F accessory_service_first_destination\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"yes\\\",\\\"serviceAccessoryCost\\\":\\\"yes\\\",\\\"serviceToFirstDestination\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\",\\\"serviceFirstDestination\\\":\\\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\\\"}],\\\"serviceVersion\\\":\\\"import-included-services/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.\",\"inputs\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceInCustomsValue\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceAccessoryCost\":\"yes\",\"serviceToFirstDestination\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"status\":\"exempt\",\"importVat\":null,\"reason\":\"Isenção do serviço 12(1)(e) nas condições expressamente assumidas na projecção. IVA do serviço:0.00MZN; não é o IVA dos bens importados, não soma novamente o serviço à base nem corrige factura ou dedução.\",\"serviceVat\":\"0.00\"},{\"id\":\"g6f-accessory_service_first_destination\",\"status\":\"exempt\",\"importVat\":null,\"reason\":\"Isenção do serviço 12(1)(e) nas condições expressamente assumidas na projecção. IVA do serviço:0.00MZN; não é o IVA dos bens importados, não soma novamente o serviço à base nem corrige factura ou dedução.\",\"serviceVat\":\"0.00\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T18:37:28.564Z\",\"opportunity\":\"opportunity:336\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:336\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6f-service_in_customs_value\\\",\\\"treatment\\\":\\\"service_in_customs_value\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F service_in_customs_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\"},{\\\"id\\\":\\\"g6f-accessory_service_first_destination\\\",\\\"treatment\\\":\\\"accessory_service_first_destination\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço acessório até ao primeiro destino\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F accessory_service_first_destination\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\",\\\"serviceFirstDestination\\\":\\\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\\\"}],\\\"serviceVersion\\\":\\\"import-included-services/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.\",\"inputs\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador; O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir; O valor deste serviço já está compreendido no valor aduaneiro que integra a base do artigo16(1); não é uma nova parcela a somar pelo simulador. Desconhecido não significa não aplicável nem IVA zero.\",\"serviceVat\":null},{\"id\":\"g6f-accessory_service_first_destination\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador; O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir; O serviço é uma despesa acessória da importação (embalagem, transporte, seguro ou outro encargo) adicionada à base por ainda não estar compreendida no valor aduaneiro, conforme16(1)(b); A despesa verifica-se até ao primeiro lugar de destino no interior do País: o constante do documento de transporte ou, na sua falta, o local da primeira ruptura de carga no interior do País, conforme16(2); destino e percurso identificados no fundamento. Desconhecido não significa não aplicável nem IVA zero.\",\"serviceVat\":null}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T18:37:28.564Z\",\"opportunity\":\"opportunity:336\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:336\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6f-service_in_customs_value\\\",\\\"treatment\\\":\\\"service_in_customs_value\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F service_in_customs_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"no\\\",\\\"serviceInCustomsValue\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\"},{\\\"id\\\":\\\"g6f-accessory_service_first_destination\\\",\\\"treatment\\\":\\\"accessory_service_first_destination\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço acessório até ao primeiro destino\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F accessory_service_first_destination\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"no\\\",\\\"serviceAccessoryCost\\\":\\\"yes\\\",\\\"serviceToFirstDestination\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\",\\\"serviceFirstDestination\\\":\\\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\\\"}],\\\"serviceVersion\\\":\\\"import-included-services/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.\",\"inputs\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"no\",\"serviceInCustomsValue\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"no\",\"serviceAccessoryCost\":\"yes\",\"serviceToFirstDestination\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\",\"serviceVat\":null},{\"id\":\"g6f-accessory_service_first_destination\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\",\"serviceVat\":null}]}]},\"opportunity:337\":{\"rows\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{\"investmentEquipment\":\"yes\",\"investmentClassK\":\"yes\",\"investmentAuthorized\":\"yes\",\"investmentDestination\":\"yes\"},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T18:50:52.033Z\",\"opportunity\":\"opportunity:337\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:337\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6g-equipment\\\",\\\"treatment\\\":\\\"authorized_investment_equipment\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento industrial classe K\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"SYNTHETIC QA código não determina classe\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA empreendimento\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6G importação\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\\\",\\\"conditions\\\":{\\\"investmentEquipment\\\":\\\"yes\\\",\\\"investmentClassK\\\":\\\"yes\\\",\\\"investmentAuthorized\\\":\\\"yes\\\",\\\"investmentDestination\\\":\\\"yes\\\"},\\\"investmentAuthorizationRef\\\":\\\"SYNTHETIC QA autorização A, pressuposto expresso\\\",\\\"investmentScope\\\":\\\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\\\"}],\\\"investmentVersion\\\":\\\"import-investment-equipment/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.\",\"inputs\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{\"investmentEquipment\":\"yes\",\"investmentClassK\":\"yes\",\"investmentAuthorized\":\"yes\",\"investmentDestination\":\"yes\"},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"rows\":[{\"id\":\"g6g-equipment\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(k) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T18:50:52.033Z\",\"opportunity\":\"opportunity:337\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:337\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6g-equipment\\\",\\\"treatment\\\":\\\"authorized_investment_equipment\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento industrial classe K\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"SYNTHETIC QA código não determina classe\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA empreendimento\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6G importação\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\\\",\\\"conditions\\\":{},\\\"investmentAuthorizationRef\\\":\\\"SYNTHETIC QA autorização A, pressuposto expresso\\\",\\\"investmentScope\\\":\\\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\\\"}],\\\"investmentVersion\\\":\\\"import-investment-equipment/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.\",\"inputs\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"rows\":[{\"id\":\"g6g-equipment\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são bens de equipamento; não basta uma compra de materiais, consumíveis ou serviços para um investimento; Os bens de equipamento identificados estão classificados na classe K da Pauta Aduaneira; uma descrição genérica ou código isolado não é classificação automática pelo portal; O empreendimento está autorizado ao abrigo da Lei de Investimentos e respectivo Regulamento; a referência identifica a autorização aplicável ou o pressuposto expresso da projecção, não apenas um pedido apresentado; Estes bens destinam-se ao investimento no empreendimento autorizado identificado; a operação, período e condições correspondem ao âmbito aplicável da autorização, sem o estender automaticamente a outros bens ou operações. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T18:50:52.033Z\",\"opportunity\":\"opportunity:337\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:337\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6g-equipment\\\",\\\"treatment\\\":\\\"authorized_investment_equipment\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento industrial classe K\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"SYNTHETIC QA código não determina classe\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA empreendimento\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6G importação\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\\\",\\\"conditions\\\":{\\\"investmentEquipment\\\":\\\"yes\\\",\\\"investmentClassK\\\":\\\"yes\\\",\\\"investmentAuthorized\\\":\\\"no\\\",\\\"investmentDestination\\\":\\\"yes\\\"},\\\"investmentAuthorizationRef\\\":\\\"SYNTHETIC QA autorização A, pressuposto expresso\\\",\\\"investmentScope\\\":\\\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\\\"}],\\\"investmentVersion\\\":\\\"import-investment-equipment/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.\",\"inputs\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{\"investmentEquipment\":\"yes\",\"investmentClassK\":\"yes\",\"investmentAuthorized\":\"no\",\"investmentDestination\":\"yes\"},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"rows\":[{\"id\":\"g6g-equipment\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O empreendimento está autorizado ao abrigo da Lei de Investimentos e respectivo Regulamento; a referência identifica a autorização aplicável ou o pressuposto expresso da projecção, não apenas um pedido apresentado. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]},\"opportunity:338\":{\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentFullRightsExemption\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentRightsReduction\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T19:26:31.744Z\",\"opportunity\":\"opportunity:338\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:338\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6h-un_development_exemption\\\",\\\"treatment\\\":\\\"un_development_exemption\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_exemption\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"yes\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentFullRightsExemption\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\"},{\\\"id\\\":\\\"g6h-un_development_reduction\\\",\\\"treatment\\\":\\\"un_development_reduction\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_reduction\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"yes\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentRightsReduction\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentReductionPercent\\\":\\\"50\\\",\\\"developmentNormalVat\\\":\\\"800\\\",\\\"developmentNormalVatRef\\\":\\\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\\\"}],\\\"developmentVersion\\\":\\\"import-un-development/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.\",\"inputs\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentFullRightsExemption\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentRightsReduction\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(2)(c)/12(4) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6h-un_development_reduction\",\"status\":\"reduced\",\"importVat\":\"400.00\",\"reason\":\"Redução proporcional 12(2)(c)/12(4) nas condições expressamente assumidas na projecção. IVA informado sem benefício 800MZN × (1 − 50/100) = 400.00MZN. Proporção da redução de direitos, não taxa de IVA; aritmética decimal exacta, sem arredondamento fiscal presumido. Não calcula direitos/base aduaneira nem dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T19:26:31.744Z\",\"opportunity\":\"opportunity:338\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:338\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6h-un_development_exemption\\\",\\\"treatment\\\":\\\"un_development_exemption\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_exemption\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\"},{\\\"id\\\":\\\"g6h-un_development_reduction\\\",\\\"treatment\\\":\\\"un_development_reduction\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_reduction\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentReductionPercent\\\":\\\"50\\\",\\\"developmentNormalVat\\\":\\\"800\\\",\\\"developmentNormalVatRef\\\":\\\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\\\"}],\\\"developmentVersion\\\":\\\"import-un-development/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.\",\"inputs\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens desta importação são materiais ou equipamentos do projecto de desenvolvimento identificado; O projecto é financiado pela agência ou instituição especializada das Nações Unidas identificada; não basta financiamento externo genérico; A agência ou instituição especializada identificada está devidamente acreditada junto do Governo Moçambicano; Os materiais ou equipamentos destinam-se exclusivamente à implementação deste projecto; Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável; A entidade promotora apresentou requerimento prévio acompanhado de lista discriminada dos bens a importar e respectivo plano de importações, ou estes elementos são pressupostos expressos da projecção; A concessão pelos serviços aduaneiros para esta importação segue o plano e o confronto com a lista aprovada no despacho, ou tal conformidade é pressuposto expresso da projecção; não se estende a outros bens ou operações; Esta importação beneficia de isenção integral de direitos no fundamento identificado; uma redução parcial não equivale a isenção integral de IVA. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6h-un_development_reduction\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens desta importação são materiais ou equipamentos do projecto de desenvolvimento identificado; O projecto é financiado pela agência ou instituição especializada das Nações Unidas identificada; não basta financiamento externo genérico; A agência ou instituição especializada identificada está devidamente acreditada junto do Governo Moçambicano; Os materiais ou equipamentos destinam-se exclusivamente à implementação deste projecto; Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável; A entidade promotora apresentou requerimento prévio acompanhado de lista discriminada dos bens a importar e respectivo plano de importações, ou estes elementos são pressupostos expressos da projecção; A concessão pelos serviços aduaneiros para esta importação segue o plano e o confronto com a lista aprovada no despacho, ou tal conformidade é pressuposto expresso da projecção; não se estende a outros bens ou operações; Esta importação beneficia da redução parcial de direitos na percentagem identificada; não é uma taxa aduaneira nem a fracção de direitos ainda a pagar. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T19:26:31.744Z\",\"opportunity\":\"opportunity:338\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:338\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6h-un_development_exemption\\\",\\\"treatment\\\":\\\"un_development_exemption\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_exemption\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"no\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentFullRightsExemption\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\"},{\\\"id\\\":\\\"g6h-un_development_reduction\\\",\\\"treatment\\\":\\\"un_development_reduction\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_reduction\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"no\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentRightsReduction\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentReductionPercent\\\":\\\"50\\\",\\\"developmentNormalVat\\\":\\\"800\\\",\\\"developmentNormalVatRef\\\":\\\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\\\"}],\\\"developmentVersion\\\":\\\"import-un-development/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.\",\"inputs\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"no\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentFullRightsExemption\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"no\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentRightsReduction\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6h-un_development_reduction\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]}},\"offerPreparations\":{\"opportunity:334\":{\"rows\":[{\"id\":\"gift84\",\"branch\":\"P084\",\"operation\":\"import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"currency\":\"MZN\",\"amount\":\"5000\",\"counterparty\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"beneficiary\":\"SYNTHETIC QA instituição\",\"purpose\":\"SYNTHETIC QA finalidade editada deliberadamente\",\"evidence\":\"\",\"nationalInstitution\":\"yes\",\"publicSocialInstitution\":\"yes\",\"goodsSuitable\":\"yes\",\"publicInterestUse\":\"yes\",\"disaster\":\"\",\"disasterKind\":\"\",\"mitigation\":\"\",\"reusedFrom\":{\"key\":\"import:g5c-special_economic_zone_import\",\"copiedAt\":\"2026-10-24T18:08:37.797Z\"},\"normalVat\":\"800\",\"normalVatSource\":\"SYNTHETIC QA pressuposto expresso, não taxa 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Não constitui concessão.\",\"submission\":\"outside\",\"submissionReference\":\"\",\"records\":[{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"request\",\"request\":{\"state\":\"preparation\",\"reference\":\"\",\"presentedOn\":\"\",\"decisionRef\":\"\",\"decisionOn\":\"\",\"goods\":\"\",\"operation\":\"\",\"periodFrom\":\"\",\"periodTo\":\"\",\"conditions\":\"\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"\",\"scopeConfirmed\":\"\",\"formName\":\"\",\"formSource\":\"\",\"formContent\":\"\",\"submission\":\"outside\",\"submissionReference\":\"\"}},{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"presented\",\"request\":{\"state\":\"presented\",\"reference\":\"SYNTHETIC QA pedido1\",\"presentedOn\":\"2026-10-01\",\"decisionRef\":\"\",\"decisionOn\":\"\",\"goods\":\"\",\"operation\":\"\",\"periodFrom\":\"\",\"periodTo\":\"\",\"conditions\":\"\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"\",\"scopeConfirmed\":\"\",\"formName\":\"\",\"formSource\":\"\",\"formContent\":\"\",\"submission\":\"outside\",\"submissionReference\":\"\"}},{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"decision\",\"request\":{\"state\":\"granted\",\"reference\":\"SYNTHETIC QA pedido1\",\"presentedOn\":\"2026-10-01\",\"decisionRef\":\"SYNTHETIC QA despacho1\",\"decisionOn\":\"2026-10-03\",\"goods\":\"SYNTHETIC QA apenas bensA\",\"operation\":\"acquisition\",\"periodFrom\":\"2026-10\",\"periodTo\":\"2026-10\",\"conditions\":\"SYNTHETIC QA só operaçãoA\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"SYNTHETIC QA MF/AT\",\"scopeConfirmed\":\"yes\",\"formName\":\"\",\"formSource\":\"\",\"formContent\":\"\",\"submission\":\"outside\",\"submissionReference\":\"\",\"decisionAttachment\":{\"id\":\"00000000-0000-4000-8000-000000000001\",\"draftId\":\"00000000-0000-4000-8000-000000000002\",\"name\":\"SYNTHETIC-QA-despacho.txt\",\"sha256\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"scan\":\"pending\",\"url\":\"/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001\"},\"scopeKey\":\"{\\\"branch\\\":\\\"P085\\\",\\\"description\\\":\\\"SYNTHETIC QA bensA\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA entidade\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"amount\\\":\\\"1000\\\",\\\"purpose\\\":\\\"SYNTHETIC QA atenuar cheias\\\",\\\"evidence\\\":\\\"SYNTHETIC QA justificação\\\",\\\"national\\\":\\\"yes\\\",\\\"social\\\":\\\"yes\\\",\\\"suitable\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"disaster\\\":\\\"SYNTHETIC QA cheias\\\",\\\"mitigation\\\":\\\"yes\\\",\\\"humanitarian\\\":\\\"SYNTHETIC QA assistência humanitária\\\",\\\"request\\\":{\\\"state\\\":\\\"granted\\\",\\\"reference\\\":\\\"SYNTHETIC QA pedido1\\\",\\\"presentedOn\\\":\\\"2026-10-01\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA despacho1\\\",\\\"decisionOn\\\":\\\"2026-10-03\\\",\\\"goods\\\":\\\"SYNTHETIC QA apenas bensA\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"periodFrom\\\":\\\"2026-10\\\",\\\"periodTo\\\":\\\"2026-10\\\",\\\"conditions\\\":\\\"SYNTHETIC QA só operaçãoA\\\"},\\\"issuer\\\":\\\"SYNTHETIC QA MF/AT\\\",\\\"document\\\":\\\"00000000-0000-4000-8000-000000000001\\\",\\\"hash\\\":\\\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\\\"}\"}},{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"form\",\"request\":{\"state\":\"granted\",\"reference\":\"SYNTHETIC QA pedido1\",\"presentedOn\":\"2026-10-01\",\"decisionRef\":\"SYNTHETIC QA despacho1\",\"decisionOn\":\"2026-10-03\",\"goods\":\"SYNTHETIC QA apenas bensA\",\"operation\":\"acquisition\",\"periodFrom\":\"2026-10\",\"periodTo\":\"2026-10\",\"conditions\":\"SYNTHETIC QA só operaçãoA\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"SYNTHETIC QA MF/AT\",\"scopeConfirmed\":\"yes\",\"formName\":\"SYNTHETIC QA formulário aplicável\",\"formSource\":\"SYNTHETIC QA correspondência documentada apenas operaçãoA\",\"formContent\":\"Ao Ministério das Finanças / Autoridade Tributária\\nAssunto:Pedido de isenção — P085\\nEntidade/destinatário:SYNTHETIC QA entidade\\nFinalidade:SYNTHETIC QA atenuar cheias\\nCalamidade:SYNTHETIC QA cheias;finalidade humanitária:SYNTHETIC QA assistência humanitária\\nBens:SYNTHETIC QA bensA\\nOperação:acquisition;período:2026-10;valor de referência:1000 MZN\\nDocumentos:\\n\\nPreparação InvesteMoz;a apresentação ocorre fora do portal. Não constitui concessão.\",\"submission\":\"outside\",\"submissionReference\":\"\",\"decisionAttachment\":{\"id\":\"00000000-0000-4000-8000-000000000001\",\"draftId\":\"00000000-0000-4000-8000-000000000002\",\"name\":\"SYNTHETIC-QA-despacho.txt\",\"sha256\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"scan\":\"pending\",\"url\":\"/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001\"},\"scopeKey\":\"{\\\"branch\\\":\\\"P085\\\",\\\"description\\\":\\\"SYNTHETIC QA bensA\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA entidade\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"amount\\\":\\\"1000\\\",\\\"purpose\\\":\\\"SYNTHETIC QA atenuar cheias\\\",\\\"evidence\\\":\\\"SYNTHETIC QA justificação\\\",\\\"national\\\":\\\"yes\\\",\\\"social\\\":\\\"yes\\\",\\\"suitable\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"disaster\\\":\\\"SYNTHETIC QA 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MF/AT\\\",\\\"document\\\":\\\"00000000-0000-4000-8000-000000000001\\\",\\\"hash\\\":\\\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\\\"}\",\"formDecisionId\":\"00000000-0000-4000-8000-000000000001\",\"formDecisionHash\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"formPreparedAt\":\"2026-10-25T08:51:23.903Z\"}}],\"decisionAttachment\":{\"id\":\"00000000-0000-4000-8000-000000000001\",\"draftId\":\"00000000-0000-4000-8000-000000000002\",\"name\":\"SYNTHETIC-QA-despacho.txt\",\"sha256\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"scan\":\"pending\",\"url\":\"/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001\"},\"scopeKey\":\"{\\\"branch\\\":\\\"P085\\\",\\\"description\\\":\\\"SYNTHETIC QA bensA\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA entidade\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"amount\\\":\\\"1000\\\",\\\"purpose\\\":\\\"SYNTHETIC QA atenuar cheias\\\",\\\"evidence\\\":\\\"SYNTHETIC QA justificação\\\",\\\"national\\\":\\\"yes\\\",\\\"social\\\":\\\"yes\\\",\\\"suitable\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"disaster\\\":\\\"SYNTHETIC QA cheias\\\",\\\"mitigation\\\":\\\"yes\\\",\\\"humanitarian\\\":\\\"SYNTHETIC QA assistência humanitária\\\",\\\"request\\\":{\\\"state\\\":\\\"granted\\\",\\\"reference\\\":\\\"SYNTHETIC QA pedido1\\\",\\\"presentedOn\\\":\\\"2026-10-01\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA despacho1\\\",\\\"decisionOn\\\":\\\"2026-10-03\\\",\\\"goods\\\":\\\"SYNTHETIC QA apenas bensA\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"periodFrom\\\":\\\"2026-10\\\",\\\"periodTo\\\":\\\"2026-10\\\",\\\"conditions\\\":\\\"SYNTHETIC QA só operaçãoA\\\"},\\\"issuer\\\":\\\"SYNTHETIC QA MF/AT\\\",\\\"document\\\":\\\"00000000-0000-4000-8000-000000000001\\\",\\\"hash\\\":\\\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\\\"}\",\"formDecisionId\":\"00000000-0000-4000-8000-000000000001\",\"formDecisionHash\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"formPreparedAt\":\"2026-10-25T08:51:23.903Z\"}}]}},\"publicAuthorityBases\":{\"opportunity:339\":{\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal 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judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7a-public_authority_compensation\\\",\\\"treatment\\\":\\\"public_authority_compensation\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"services\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_compensation\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"mixed\\\",\\\"moneyAmount\\\":\\\"1000.10\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"yes\",\"netComposition\":\"yes\"}},{\"id\":\"g7a-public_authority_compensation\",\"treatment\":\"public_authority_compensation\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_compensation\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"mixed\",\"moneyAmount\":\"1000.10\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"yes\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"status\":\"determined\",\"baseAmount\":\"1500.25\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(d): componente monetária 1500.25 + valor normal não monetário 0.00 = 1500.25MZN,nas condições expressamente assumidas na projecção. Componentes sem IVA,não duplicadas,composição15(5)/(6) identificada. Base não é imposto; incidência/taxa/IVA/dedução/campo11 não são determinados por este cálculo.\"},{\"id\":\"g7a-public_authority_compensation\",\"status\":\"determined\",\"baseAmount\":\"1250.30\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(d): componente monetária 1000.10 + valor normal não monetário 250.20 = 1250.30MZN,nas condições expressamente assumidas na projecção. Componentes sem IVA,não duplicadas,composição15(5)/(6) identificada. Base não é imposto; incidência/taxa/IVA/dedução/campo11 não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"public-authority-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T19:45:55.579Z\",\"opportunity\":\"opportunity:339\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"public-authority-base/1\\\",\\\"scope\\\":\\\"opportunity:339\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7a-public_authority_indemnity\\\",\\\"treatment\\\":\\\"public_authority_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_indemnity\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"money\\\",\\\"moneyAmount\\\":\\\"1500.25\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7a-public_authority_compensation\\\",\\\"treatment\\\":\\\"public_authority_compensation\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"services\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_compensation\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"mixed\\\",\\\"moneyAmount\\\":\\\"1000.10\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{}},{\"id\":\"g7a-public_authority_compensation\",\"treatment\":\"public_authority_compensation\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_compensation\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"mixed\",\"moneyAmount\":\"1000.10\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens ou prestação de serviços sujeita a IVA no território nacional; não basta existir um pagamento ou uma entidade pública; A transmissão ou prestação resulta do acto da autoridade pública identificado; O montante e as componentes indicadas correspondem à indemnização ou compensação desta operação; Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a); Os valores indicados excluem o próprio IVA e reflectem a composição aplicável dos números5/6 do artigo15, sem omissões nem duplicações; a referência explica a composição. Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7a-public_authority_compensation\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens ou prestação de serviços sujeita a IVA no território nacional; não basta existir um pagamento ou uma entidade pública; A transmissão ou prestação resulta do acto da autoridade pública identificado; O montante e as componentes indicadas correspondem à indemnização ou compensação desta operação; Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a); Os valores indicados excluem o próprio IVA e reflectem a composição aplicável dos números5/6 do artigo15, sem omissões nem duplicações; a referência explica a composição. Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"public-authority-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T19:45:55.592Z\",\"opportunity\":\"opportunity:339\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"public-authority-base/1\\\",\\\"scope\\\":\\\"opportunity:339\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7a-public_authority_indemnity\\\",\\\"treatment\\\":\\\"public_authority_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_indemnity\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"money\\\",\\\"moneyAmount\\\":\\\"1500.25\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"no\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7a-public_authority_compensation\\\",\\\"treatment\\\":\\\"public_authority_compensation\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"services\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_compensation\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"mixed\\\",\\\"moneyAmount\\\":\\\"1000.10\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"no\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"no\",\"netComposition\":\"yes\"}},{\"id\":\"g7a-public_authority_compensation\",\"treatment\":\"public_authority_compensation\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_compensation\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"mixed\",\"moneyAmount\":\"1000.10\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"no\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação de base: Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a). Não é isenção nem IVA zero; conserve o enquadramento próprio da operação.\"},{\"id\":\"g7a-public_authority_compensation\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação de base: Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a). Não é isenção nem IVA zero; conserve o enquadramento próprio da operação.\"}]}]}},\"commissionBases\":{\"opportunity:340\":{\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}}],\"result\":{\"version\":\"commission-goods-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:01:14.566Z\",\"opportunity\":\"opportunity:340\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"commission-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:340\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7b-commission_sale_transfer\\\",\\\"treatment\\\":\\\"commission_sale_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_sale_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"yes\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7b-commission_purchase_transfer\\\",\\\"treatment\\\":\\\"commission_purchase_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_purchase_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"yes\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}}],\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"status\":\"determined\",\"baseAmount\":\"900.15\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(e),Comitente para comissário: preço 1000.25 − comissão 100.10 = 900.15MZN,nas condições expressamente assumidas na projecção. Valores sem IVA,ajuste efectuado uma única vez. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"},{\"id\":\"g7b-commission_purchase_transfer\",\"status\":\"determined\",\"baseAmount\":\"1100.35\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(e),Comissário para comitente: preço 1000.25 + comissão 100.10 = 1100.35MZN,nas condições expressamente assumidas na projecção. Valores sem IVA,ajuste efectuado uma única vez. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"commission-goods-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:01:14.539Z\",\"opportunity\":\"opportunity:340\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"commission-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:340\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7b-commission_sale_transfer\\\",\\\"treatment\\\":\\\"commission_sale_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_sale_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7b-commission_purchase_transfer\\\",\\\"treatment\\\":\\\"commission_purchase_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_purchase_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é um serviço autónomo de intermediação nem qualquer pagamento de comissão; A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável; A operação e os papéis correspondem ao sentido escolhido:comissão de venda(comitente para comissário)ou de compra(comissário para comitente); O preço acordado pelo comissário e a comissão desta operação estão identificados sem o próprio IVA,com composição15(5)/(6)aplicável; o preço ainda não sofreu o ajuste da comissão efectuado por esta fórmula; Esta operação não está abrangida pela regra especial das vendas em leilão do artigo15(2)(g); essa base não é substituída pela comissão genérica. Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7b-commission_purchase_transfer\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é um serviço autónomo de intermediação nem qualquer pagamento de comissão; A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável; A operação e os papéis correspondem ao sentido escolhido:comissão de venda(comitente para comissário)ou de compra(comissário para comitente); O preço acordado pelo comissário e a comissão desta operação estão identificados sem o próprio IVA,com composição15(5)/(6)aplicável; o preço ainda não sofreu o ajuste da comissão efectuado por esta fórmula; Esta operação não está abrangida pela regra especial das vendas em leilão do artigo15(2)(g); essa base não é substituída pela comissão genérica. Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"commission-goods-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:01:14.555Z\",\"opportunity\":\"opportunity:340\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"commission-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:340\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7b-commission_sale_transfer\\\",\\\"treatment\\\":\\\"commission_sale_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_sale_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"no\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7b-commission_purchase_transfer\\\",\\\"treatment\\\":\\\"commission_purchase_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_purchase_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"no\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"no\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"no\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}}],\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de comissão: A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável. Não é isenção nem IVA zero.\"},{\"id\":\"g7b-commission_purchase_transfer\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de comissão: A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável. Não é isenção nem IVA zero.\"}]}]}},\"actSaleBases\":{\"opportunity:341\":{\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}}],\"result\":{\"version\":\"act-goods-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:21:38.236Z\",\"opportunity\":\"opportunity:341\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"act-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:341\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7c-act_sale_amount\\\",\\\"treatment\\\":\\\"act_sale_amount\\\",\\\"actKind\\\":\\\"auction\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_sale_amount\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"yes\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7c-act_normal_value\\\",\\\"treatment\\\":\\\"act_normal_value\\\",\\\"actKind\\\":\\\"settlement\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_normal_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"yes\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.\",\"inputs\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}}],\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"status\":\"determined\",\"baseAmount\":\"1500.25\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(h),Arrematação: Valor da arrematação ou venda efectuada = 1500.25MZN,nas condições expressamente assumidas na projecção. Valor sem IVA,com fundamento e âmbito identificados;valor normal não é avaliado automaticamente pelo portal. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"},{\"id\":\"g7c-act_normal_value\",\"status\":\"determined\",\"baseAmount\":\"2200.50\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(h),Contrato de transacção: Valor normal dos bens,quando aplicável = 2200.50MZN,nas condições expressamente assumidas na projecção. Valor sem IVA,com fundamento e âmbito identificados;valor normal não é avaliado automaticamente pelo portal. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"act-goods-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:21:38.211Z\",\"opportunity\":\"opportunity:341\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"act-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:341\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7c-act_sale_amount\\\",\\\"treatment\\\":\\\"act_sale_amount\\\",\\\"actKind\\\":\\\"auction\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_sale_amount\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7c-act_normal_value\\\",\\\"treatment\\\":\\\"act_normal_value\\\",\\\"actKind\\\":\\\"settlement\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_normal_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.\",\"inputs\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é qualquer pagamento,indemnização ou prestação de serviços; Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado; O valor escolhido corresponde ao fundamento aplicável nesta transmissão:valor por que a arrematação/venda foi efectuada ou,se for caso,valor normal; não é uma opção automática pelo menor valor; O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(5)/(6),identificada no fundamento,sem omissões ou duplicações; Esta transmissão corresponde ao artigo15(2)(h),não a uma venda abrangida pela regra especial do organizador de leilão em comissão do artigo15(2)(g). Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7c-act_normal_value\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é qualquer pagamento,indemnização ou prestação de serviços; Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado; O valor escolhido corresponde ao fundamento aplicável nesta transmissão:valor por que a arrematação/venda foi efectuada ou,se for caso,valor normal; não é uma opção automática pelo menor valor; O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(5)/(6),identificada no fundamento,sem omissões ou duplicações; Esta transmissão corresponde ao artigo15(2)(h),não a uma venda abrangida pela regra especial do organizador de leilão em comissão do artigo15(2)(g). Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"act-goods-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:21:38.224Z\",\"opportunity\":\"opportunity:341\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"act-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:341\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7c-act_sale_amount\\\",\\\"treatment\\\":\\\"act_sale_amount\\\",\\\"actKind\\\":\\\"auction\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_sale_amount\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"no\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7c-act_normal_value\\\",\\\"treatment\\\":\\\"act_normal_value\\\",\\\"actKind\\\":\\\"settlement\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_normal_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"no\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.\",\"inputs\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"no\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"no\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}}],\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de transmissão por acto: Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado. Não é isenção nem IVA zero.\"},{\"id\":\"g7c-act_normal_value\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de transmissão por acto: Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado. Não é isenção nem IVA zero.\"}]}]}},\"regulatedFuelBases\":{\"opportunity:342\":{\"rows\":[{\"id\":\"g7d-fuel_tax_included\",\"treatment\":\"fuel_tax_included\",\"description\":\"SYNTHETIC QA revenda de combustível A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA referência preço A / Autoridade Pública\",\"priceScope\":\"SYNTHETIC QA combustível A, revenda A, Manica, dezembro2026, pressupostos\",\"priceFrom\":\"2026-12-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA G7D fuel_tax_included\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1500.25\",\"fuelTax\":\"100.10\",\"fuelTaxRef\":\"SYNTHETIC QA TC desta operação sem estimar taxa\",\"compositionRef\":\"SYNTHETIC QA composição15(1)/(5)/(6),líquida de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableFuelResale\":\"yes\",\"publicFixedPrice\":\"yes\",\"priceScopeMatches\":\"yes\",\"netComposition\":\"yes\",\"fuelTaxTreatment\":\"yes\"}},{\"id\":\"g7d-fuel_tax_excluded\",\"treatment\":\"fuel_tax_excluded\",\"description\":\"SYNTHETIC QA revenda de combustível A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA referência preço A / Autoridade Pública\",\"priceScope\":\"SYNTHETIC QA combustível A, revenda A, Manica, dezembro2026, pressupostos\",\"priceFrom\":\"2026-12-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA G7D fuel_tax_excluded\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1500.25\",\"fuelTax\":\"100.10\",\"fuelTaxRef\":\"SYNTHETIC QA TC desta operação sem estimar taxa\",\"compositionRef\":\"SYNTHETIC QA composição15(1)/(5)/(6),líquida de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableFuelResale\":\"yes\",\"publicFixedPrice\":\"yes\",\"priceScopeMatches\":\"yes\",\"netComposition\":\"yes\",\"fuelTaxTreatment\":\"yes\"}}],\"result\":{\"version\":\"regulated-fuel-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:33:08.191Z\",\"opportunity\":\"opportunity:342\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"regulated-fuel-base/1\\\",\\\"scope\\\":\\\"opportunity:342\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7d-fuel_tax_included\\\",\\\"treatment\\\":\\\"fuel_tax_included\\\",\\\"description\\\":\\\"SYNTHETIC QA revenda de combustível A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA referência preço A / Autoridade Pública\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA combustível A, revenda A, 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Art15(5)/(6),PDF14/p1426(272),composição/exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(i)/(1)/(5)/(6)por remissão;Lei10/2025não altera15. 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Art15(5)/(6),PDF14/p1426(272),composição/exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(i)/(1)/(5)/(6)por remissão;Lei10/2025não altera15. 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real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"yes\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7e-cash_and_noncash\\\",\\\"treatment\\\":\\\"cash_and_noncash\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E cash_and_noncash\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"yes\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7e-noncash_only\",\"treatment\":\"noncash_only\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E noncash_only\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"yes\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}},{\"id\":\"g7e-cash_and_noncash\",\"treatment\":\"cash_and_noncash\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E cash_and_noncash\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"yes\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7e-noncash_only\",\"status\":\"determined\",\"baseAmount\":\"2200.50\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(3)/(4): valor normal 2200.50,sem parte monetária expressamente confirmada = 2200.50MZN,nas condições expressamente assumidas na projecção. 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Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"noncash-consideration-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:39:56.855Z\",\"opportunity\":\"opportunity:343\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"noncash-consideration-base/1\\\",\\\"scope\\\":\\\"opportunity:343\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7e-noncash_only\\\",\\\"treatment\\\":\\\"noncash_only\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E noncash_only\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7e-cash_and_noncash\\\",\\\"treatment\\\":\\\"cash_and_noncash\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E cash_and_noncash\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7e-noncash_only\",\"treatment\":\"noncash_only\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E noncash_only\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7e-cash_and_noncash\",\"treatment\":\"cash_and_noncash\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E cash_and_noncash\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7e-noncash_only\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada a operação sujeita a IVA cuja contraprestação não é definida no todo ou em parte em dinheiro; Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação; A composição escolhida corresponde à operação:inteiramente não monetária,sem parte em dinheiro,ou com montante monetário recebido/a receber identificado; O valor normal corresponde ao artigo15(4):concorrência normal,fornecedor independente,mesmo estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento identificado; Os montantes excluem o próprio IVA e incluem a composição aplicável15(5)/(6),sem omissões ou dupla contagem dos mesmos elementos. Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7e-cash_and_noncash\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada a operação sujeita a IVA cuja contraprestação não é definida no todo ou em parte em dinheiro; Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação; A composição escolhida corresponde à operação:inteiramente não monetária,sem parte em dinheiro,ou com montante monetário recebido/a receber identificado; O valor normal corresponde ao artigo15(4):concorrência normal,fornecedor independente,mesmo estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento identificado; Os montantes excluem o próprio IVA e incluem a composição aplicável15(5)/(6),sem omissões ou dupla contagem dos mesmos elementos. Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"noncash-consideration-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:39:56.876Z\",\"opportunity\":\"opportunity:343\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"noncash-consideration-base/1\\\",\\\"scope\\\":\\\"opportunity:343\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7e-noncash_only\\\",\\\"treatment\\\":\\\"noncash_only\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E noncash_only\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"no\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7e-cash_and_noncash\\\",\\\"treatment\\\":\\\"cash_and_noncash\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E cash_and_noncash\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"no\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7e-noncash_only\",\"treatment\":\"noncash_only\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E noncash_only\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"no\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}},{\"id\":\"g7e-cash_and_noncash\",\"treatment\":\"cash_and_noncash\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E cash_and_noncash\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"no\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7e-noncash_only\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação da base: Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação. Não é isenção nem IVA zero.\"},{\"id\":\"g7e-cash_and_noncash\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação da base: Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação. Não é isenção nem IVA zero.\"}]}]}},\"considerationCompositions\":{\"opportunity:344\":{\"rows\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"},{\"id\":\"accessory_component\",\"treatment\":\"accessory_component\",\"description\":\"SYNTHETIC QA transporte por conta do cliente\",\"amount\":\"50.25\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência accessory_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"}]}],\"result\":{\"version\":\"consideration-composition-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:47:51.418Z\",\"opportunity\":\"opportunity:344\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-composition-base/1\\\",\\\"scope\\\":\\\"opportunity:344\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7f-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA composição operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7F documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"tax_component\\\",\\\"treatment\\\":\\\"tax_component\\\",\\\"description\\\":\\\"SYNTHETIC QA imposição A\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência tax_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"},{\\\"id\\\":\\\"accessory_component\\\",\\\"treatment\\\":\\\"accessory_component\\\",\\\"description\\\":\\\"SYNTHETIC QA transporte por conta do cliente\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência accessory_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"},{\"id\":\"accessory_component\",\"treatment\":\"accessory_component\",\"description\":\"SYNTHETIC QA transporte por conta do cliente\",\"amount\":\"50.25\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência accessory_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"}]}],\"rows\":[{\"id\":\"g7f-operation-A\",\"status\":\"determined\",\"baseAmount\":\"1150.60\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(5):montante inicial 1000.25 + parcelas ainda não incluídas 150.35 = 1150.60MZN;tax_component:Impostos,direitos,taxas ou outras imposições,excepto próprio IVA,100.10MZN,acrescida uma vez; accessory_component:Despesas acessórias debitadas por conta do cliente,50.25MZN,acrescida uma vez,nas condições expressamente assumidas na projecção. Base única por operação,não uma base por parcela. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por esta composição.\"}]},\"history\":[{\"version\":\"consideration-composition-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:47:51.388Z\",\"opportunity\":\"opportunity:344\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-composition-base/1\\\",\\\"scope\\\":\\\"opportunity:344\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7f-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA composição operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7F documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{},\\\"parts\\\":[{\\\"id\\\":\\\"tax_component\\\",\\\"treatment\\\":\\\"tax_component\\\",\\\"description\\\":\\\"SYNTHETIC QA imposição A\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência tax_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"},{\\\"id\\\":\\\"accessory_component\\\",\\\"treatment\\\":\\\"accessory_component\\\",\\\"description\\\":\\\"SYNTHETIC QA transporte por conta do cliente\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência accessory_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"},{\"id\":\"accessory_component\",\"treatment\":\"accessory_component\",\"description\":\"SYNTHETIC QA transporte por conta do cliente\",\"amount\":\"50.25\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência accessory_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"}]}],\"rows\":[{\"id\":\"g7f-operation-A\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: A operação sujeita a IVA e a contraprestação correspondente estão identificadas; O montante inicial está identificado,sem próprio IVA e com as exclusões aplicáveis15(6)já consideradas; a referência explica a composição; As parcelas aplicáveis15(5)estão reconciliadas com o montante inicial,sem omissões ou dupla contagem; Esta composição respeita a regra aplicável da operação,sem substituir bases especiais15(2),exclusões15(6)ou a exclusão da TC de combustíveis. Desconhecido não é zero.\"}]},{\"version\":\"consideration-composition-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:47:51.403Z\",\"opportunity\":\"opportunity:344\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-composition-base/1\\\",\\\"scope\\\":\\\"opportunity:344\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7f-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA composição operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7F documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"tax_component\\\",\\\"treatment\\\":\\\"tax_component\\\",\\\"description\\\":\\\"SYNTHETIC QA imposição A\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência tax_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"no\\\"}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"no\"}]}],\"rows\":[{\"id\":\"g7f-operation-A\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"A parcela tax_component não corresponde ao tratamento ou inclui próprioIVA;reveja a composição,não se transforma em exclusão/isenção automática.\"}]}]}},\"considerationExclusions\":{\"opportunity:345\":{\"rows\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"operationIdentified\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"judicial_indemnity\",\"treatment\":\"judicial_indemnity\",\"description\":\"SYNTHETIC QA judicial_indemnity\",\"amount\":\"100.10\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"judicialDeclaration\":\"yes\",\"contractBreach\":\"yes\"}},{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"yes\"}},{\"id\":\"third_party_payment\",\"treatment\":\"third_party_payment\",\"description\":\"SYNTHETIC QA third_party_payment\",\"amount\":\"30.15\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"paidInName\":\"yes\",\"paidForAccount\":\"yes\",\"thirdPartyAccounts\":\"yes\"}},{\"id\":\"returnable_packaging\",\"treatment\":\"returnable_packaging\",\"description\":\"SYNTHETIC QA returnable_packaging\",\"amount\":\"20.05\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"notTransacted\":\"yes\",\"separateIndication\":\"yes\",\"returnMention\":\"yes\"}}]}],\"result\":{\"version\":\"consideration-exclusions-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:58:47.986Z\",\"opportunity\":\"opportunity:345\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-exclusions-base/1\\\",\\\"scope\\\":\\\"opportunity:345\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7g-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA exclusões operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7G documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"exclusionRef\\\":\\\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"operationIdentified\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"judicial_indemnity\\\",\\\"treatment\\\":\\\"judicial_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA judicial_indemnity\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"judicialDeclaration\\\":\\\"yes\\\",\\\"contractBreach\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"granted_discount\\\",\\\"treatment\\\":\\\"granted_discount\\\",\\\"description\\\":\\\"SYNTHETIC QA granted_discount\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"granted\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"third_party_payment\\\",\\\"treatment\\\":\\\"third_party_payment\\\",\\\"description\\\":\\\"SYNTHETIC QA third_party_payment\\\",\\\"amount\\\":\\\"30.15\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"paidInName\\\":\\\"yes\\\",\\\"paidForAccount\\\":\\\"yes\\\",\\\"thirdPartyAccounts\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"returnable_packaging\\\",\\\"treatment\\\":\\\"returnable_packaging\\\",\\\"description\\\":\\\"SYNTHETIC QA returnable_packaging\\\",\\\"amount\\\":\\\"20.05\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"notTransacted\\\":\\\"yes\\\",\\\"separateIndication\\\":\\\"yes\\\",\\\"returnMention\\\":\\\"yes\\\"}}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"operationIdentified\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"judicial_indemnity\",\"treatment\":\"judicial_indemnity\",\"description\":\"SYNTHETIC QA judicial_indemnity\",\"amount\":\"100.10\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"judicialDeclaration\":\"yes\",\"contractBreach\":\"yes\"}},{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"yes\"}},{\"id\":\"third_party_payment\",\"treatment\":\"third_party_payment\",\"description\":\"SYNTHETIC QA third_party_payment\",\"amount\":\"30.15\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"paidInName\":\"yes\",\"paidForAccount\":\"yes\",\"thirdPartyAccounts\":\"yes\"}},{\"id\":\"returnable_packaging\",\"treatment\":\"returnable_packaging\",\"description\":\"SYNTHETIC QA returnable_packaging\",\"amount\":\"20.05\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"notTransacted\":\"yes\",\"separateIndication\":\"yes\",\"returnMention\":\"yes\"}}]}],\"rows\":[{\"id\":\"g7g-operation-A\",\"status\":\"determined\",\"baseAmount\":\"799.70\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(6):montante inicial 1000.25 − exclusões ainda incluídas 200.55 = 799.70MZN;judicial_indemnity:Indemnização declarada judicialmente por incumprimento contratual,100.10MZN,excluída uma vez; granted_discount:Desconto,abatimento ou bónus concedido,50.25MZN,excluída uma vez; third_party_payment:Quantia paga em nome e por conta do adquirente/destinatário,30.15MZN,excluída uma vez; returnable_packaging:Embalagem não efectivamente transaccionada,com devolução acordada,20.05MZN,excluída uma vez,nas condições expressamente assumidas na projecção. Base única por operação. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não são determinados por esta composição.\"}]},\"history\":[{\"version\":\"consideration-exclusions-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:58:47.955Z\",\"opportunity\":\"opportunity:345\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-exclusions-base/1\\\",\\\"scope\\\":\\\"opportunity:345\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7g-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA exclusões operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7G documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"exclusionRef\\\":\\\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{},\\\"parts\\\":[{\\\"id\\\":\\\"judicial_indemnity\\\",\\\"treatment\\\":\\\"judicial_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA judicial_indemnity\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"judicialDeclaration\\\":\\\"yes\\\",\\\"contractBreach\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"granted_discount\\\",\\\"treatment\\\":\\\"granted_discount\\\",\\\"description\\\":\\\"SYNTHETIC QA granted_discount\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"granted\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"third_party_payment\\\",\\\"treatment\\\":\\\"third_party_payment\\\",\\\"description\\\":\\\"SYNTHETIC QA third_party_payment\\\",\\\"amount\\\":\\\"30.15\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"paidInName\\\":\\\"yes\\\",\\\"paidForAccount\\\":\\\"yes\\\",\\\"thirdPartyAccounts\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"returnable_packaging\\\",\\\"treatment\\\":\\\"returnable_packaging\\\",\\\"description\\\":\\\"SYNTHETIC QA returnable_packaging\\\",\\\"amount\\\":\\\"20.05\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"notTransacted\\\":\\\"yes\\\",\\\"separateIndication\\\":\\\"yes\\\",\\\"returnMention\\\":\\\"yes\\\"}}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{},\"parts\":[{\"id\":\"judicial_indemnity\",\"treatment\":\"judicial_indemnity\",\"description\":\"SYNTHETIC QA judicial_indemnity\",\"amount\":\"100.10\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"judicialDeclaration\":\"yes\",\"contractBreach\":\"yes\"}},{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"yes\"}},{\"id\":\"third_party_payment\",\"treatment\":\"third_party_payment\",\"description\":\"SYNTHETIC QA third_party_payment\",\"amount\":\"30.15\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"paidInName\":\"yes\",\"paidForAccount\":\"yes\",\"thirdPartyAccounts\":\"yes\"}},{\"id\":\"returnable_packaging\",\"treatment\":\"returnable_packaging\",\"description\":\"SYNTHETIC QA returnable_packaging\",\"amount\":\"20.05\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"notTransacted\":\"yes\",\"separateIndication\":\"yes\",\"returnMention\":\"yes\"}}]}],\"rows\":[{\"id\":\"g7g-operation-A\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: A operação e os montantes relacionados estão identificados; O montante inicial exclui o próprio IVA e tem a composição aplicável15(5)identificada,antes das exclusões ainda não consideradas; As exclusões aplicáveis estão reconciliadas com o montante inicial,sem omissões ou dupla subtracção; Esta composição respeita a regra aplicável da operação,sem substituir bases especiais ou regularizações de outros períodos. Desconhecido não é zero.\"}]},{\"version\":\"consideration-exclusions-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:58:47.971Z\",\"opportunity\":\"opportunity:345\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-exclusions-base/1\\\",\\\"scope\\\":\\\"opportunity:345\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7g-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA exclusões operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7G documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"exclusionRef\\\":\\\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"operationIdentified\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"granted_discount\\\",\\\"treatment\\\":\\\"granted_discount\\\",\\\"description\\\":\\\"SYNTHETIC QA granted_discount\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"granted\\\":\\\"no\\\"}}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"operationIdentified\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"no\"}}]}],\"rows\":[{\"id\":\"g7g-operation-A\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica a exclusão da parcela granted_discount: O desconto,abatimento ou bónus está concedido e corresponde a esta operação. Sem subtracção automática ou IVA zero.\"}]}]}},\"valueReviews\":{\"opportunity:346\":{\"rows\":[{\"id\":\"g7h-price_comparison\",\"treatment\":\"price_comparison\",\"priceContext\":\"retail\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7H price_comparison\",\"documentDate\":\"2026-12-12\",\"declaredAmount\":\"1000.25\",\"referenceAmount\":\"1500.50\",\"referenceRef\":\"SYNTHETIC QA preço corrente A\",\"referenceScope\":\"SYNTHETIC QA bens A,retalho,dezembro2026,Manica e condições comparáveis\",\"compositionRef\":\"SYNTHETIC QA composição equivalente15(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"correctedAmount\":\"1400.75\",\"correctionRef\":\"SYNTHETIC QA pressuposto condicionado correcção A\",\"correctionScope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições 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A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I free_company_service\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"500.25\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"freeByCompany\\\":\\\"yes\\\",\\\"nonBusinessPurpose\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-private_company_asset_use\\\",\\\"treatment\\\":\\\"private_company_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I private_company_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"700.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"privatePurpose\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-exempt_sector_asset_use\\\",\\\"treatment\\\":\\\"exempt_sector_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I exempt_sector_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"900.75\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"exemptSector\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.\",\"inputs\":[{\"id\":\"g7i-free_company_service\",\"treatment\":\"free_company_service\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I free_company_service\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"500.25\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"freeByCompany\":\"yes\",\"nonBusinessPurpose\":\"yes\"}},{\"id\":\"g7i-private_company_asset_use\",\"treatment\":\"private_company_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I private_company_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"700.50\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"privatePurpose\":\"yes\",\"priorDeduction\":\"yes\"}},{\"id\":\"g7i-exempt_sector_asset_use\",\"treatment\":\"exempt_sector_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I exempt_sector_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"900.75\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"exemptSector\":\"yes\",\"priorDeduction\":\"yes\"}}],\"rows\":[{\"id\":\"g7i-free_company_service\",\"status\":\"determined\",\"baseAmount\":\"500.25\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(c),Serviço gratuito pela própria empresa para necessidades particulares ou fins alheios:valor normal do serviço 500.25MZN,nas condições expressamente assumidas na projecção. 4(2)(a),sem impor a condição de dedução anterior da alínea b). Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.\"},{\"id\":\"g7i-private_company_asset_use\",\"status\":\"determined\",\"baseAmount\":\"700.50\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(c),Utilização de bens da empresa para uso próprio,particular ou fins alheios:valor normal do serviço 700.50MZN,nas condições expressamente assumidas na projecção. 4(2)(b),bens/elementos e dedução anterior total/parcial referenciados;uso não é transmissão permanente. Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.\"},{\"id\":\"g7i-exempt_sector_asset_use\",\"status\":\"determined\",\"baseAmount\":\"900.75\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(c),Utilização de bens da empresa em sector de actividade isento:valor normal do serviço 900.75MZN,nas condições expressamente assumidas na projecção. 4(2)(b),bens/elementos e dedução anterior total/parcial referenciados;uso não é transmissão permanente. Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.\"}]},\"history\":[{\"version\":\"assimilated-service-normal/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:17:16.687Z\",\"opportunity\":\"opportunity:347\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"assimilated-service-normal/1\\\",\\\"scope\\\":\\\"opportunity:347\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7i-free_company_service\\\",\\\"treatment\\\":\\\"free_company_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I free_company_service\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"500.25\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7i-private_company_asset_use\\\",\\\"treatment\\\":\\\"private_company_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I private_company_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"700.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7i-exempt_sector_asset_use\\\",\\\"treatment\\\":\\\"exempt_sector_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I exempt_sector_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"900.75\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.\",\"inputs\":[{\"id\":\"g7i-free_company_service\",\"treatment\":\"free_company_service\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I free_company_service\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"500.25\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7i-private_company_asset_use\",\"treatment\":\"private_company_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I private_company_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"700.50\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7i-exempt_sector_asset_use\",\"treatment\":\"exempt_sector_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I exempt_sector_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"900.75\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7i-free_company_service\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.\"},{\"id\":\"g7i-private_company_asset_use\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.\"},{\"id\":\"g7i-exempt_sector_asset_use\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.\"}]},{\"version\":\"assimilated-service-normal/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T21:17:16.704Z\",\"opportunity\":\"opportunity:347\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"assimilated-service-normal/1\\\",\\\"scope\\\":\\\"opportunity:347\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7i-free_company_service\\\",\\\"treatment\\\":\\\"free_company_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I free_company_service\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"500.25\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"no\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"freeByCompany\\\":\\\"yes\\\",\\\"nonBusinessPurpose\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-private_company_asset_use\\\",\\\"treatment\\\":\\\"private_company_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I private_company_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"700.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"no\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"privatePurpose\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-exempt_sector_asset_use\\\",\\\"treatment\\\":\\\"exempt_sector_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I exempt_sector_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"900.75\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"no\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"exemptSector\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.\",\"inputs\":[{\"id\":\"g7i-free_company_service\",\"treatment\":\"free_company_service\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I free_company_service\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"500.25\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"no\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"freeByCompany\":\"yes\",\"nonBusinessPurpose\":\"yes\"}},{\"id\":\"g7i-private_company_asset_use\",\"treatment\":\"private_company_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I private_company_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"700.50\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"no\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"privatePurpose\":\"yes\",\"priorDeduction\":\"yes\"}},{\"id\":\"g7i-exempt_sector_asset_use\",\"treatment\":\"exempt_sector_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I exempt_sector_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"900.75\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"no\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"exemptSector\":\"yes\",\"priorDeduction\":\"yes\"}}],\"rows\":[{\"id\":\"g7i-free_company_service\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base4(2)/15(2)(c): A operação e o âmbito territorial aplicável estão identificados para esta base. Não é isenção nem IVA zero.\"},{\"id\":\"g7i-private_company_asset_use\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base4(2)/15(2)(c): A operação e o âmbito territorial aplicável estão identificados para esta base. Não é isenção nem IVA zero.\"},{\"id\":\"g7i-exempt_sector_asset_use\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base4(2)/15(2)(c): A operação e o âmbito territorial aplicável estão identificados para esta base. Não é isenção nem IVA zero.\"}]}]}},\"goodsLocations\":{\"opportunity:348\":{\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"result\":{\"version\":\"goods-territoriality/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T21:26:22.783Z\",\"opportunity\":\"opportunity:348\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:348\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"transportToBuyer\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"noTransport\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fromAbroad\\\":\\\"yes\\\",\\\"nationalImport\\\":\\\"yes\\\",\\\"importerChain\\\":\\\"yes\\\",\\\"beforeImport\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(2):transmissão pelo importador ou subsequente de bens transportados/expedidos do estrangeiro,antes da importação nacional identificada;abrangida territorialmente emMoçambique,nas condições expressamente assumidas na projecção. A localização física anterior no estrangeiro não afasta por si esta regra. Classificação não determina isenção,base,taxa,IVA,dedução/campo11,direitos ou totaisModeloA.\"}]},\"history\":[{\"version\":\"goods-territoriality/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:26:22.756Z\",\"opportunity\":\"opportunity:348\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:348\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"indeterminate\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"indeterminate\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"indeterminate\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.\"}]},{\"version\":\"goods-territoriality/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T21:26:22.771Z\",\"opportunity\":\"opportunity:348\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:348\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"no\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"transportToBuyer\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"no\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"noTransport\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"no\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fromAbroad\\\":\\\"yes\\\",\\\"nationalImport\\\":\\\"yes\\\",\\\"importerChain\\\":\\\"yes\\\",\\\"beforeImport\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"no\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"no\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"no\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"not_applicable\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Este percurso não se aplica: Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias. Rever o percurso,não classificar automaticamente como fora do território ou isento.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"not_applicable\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Este percurso não se aplica: Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias. Rever o percurso,não classificar automaticamente como fora do território ou isento.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"not_applicable\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Este percurso não se aplica: Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias. Rever o percurso,não classificar automaticamente como fora do território ou isento.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_before_import\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"result\":{\"version\":\"goods-territoriality/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:12:19.279Z\",\"opportunity\":\"opportunity:358\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_with_transport\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"transportToBuyer\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"noTransport\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_before_import\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fromAbroad\\\":\\\"yes\\\",\\\"nationalImport\\\":\\\"yes\\\",\\\"importerChain\\\":\\\"yes\\\",\\\"beforeImport\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_before_import\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(2):transmissão pelo importador ou subsequente de bens transportados/expedidos do estrangeiro,antes da importação nacional identificada;abrangida territorialmente emMoçambique,nas condições expressamente assumidas na projecção. A localização física anterior no estrangeiro não afasta por si esta regra. Classificação não determina isenção,base,taxa,IVA,dedução/campo11,direitos ou totaisModeloA.\"}]},\"history\":[]}},\"serviceLocations\":{\"opportunity:349\":{\"rows\":[{\"id\":\"general_service-MZ\",\"treatment\":\"general_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA 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estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"propertyRelation\":\"yes\"}},{\"id\":\"immovable_service-foreign\",\"treatment\":\"immovable_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto 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documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"activityNature\":\"yes\",\"materialActivity\":\"yes\"}},{\"id\":\"transport_service-MZ\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_service-foreign\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA 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expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"noPlaceException\\\":\\\"yes\\\",\\\"providerEstablishment\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"general_service-foreign\\\",\\\"treatment\\\":\\\"general_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local material\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência local\\\",\\\"totalDistance\\\":\\\"100.50\\\",\\\"nationalDistance\\\":\\\"0\\\",\\\"departure\\\":\\\"foreign\\\",\\\"arrival\\\":\\\"foreign\\\",\\\"routeRef\\\":\\\"SYNTHETIC QA trajecto individual\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência 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expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}}],\"rows\":[{\"id\":\"general_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado emMoçambique,sob pressupostos expressos. 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Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(4)(a),local do imóvel fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(5)(b),local de execução total ou essencial dos trabalhos/peritagens emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(4)(b),local de execução total ou essencial dos trabalhos/peritagens fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(5)(c),local material da actividade ou serviço acessório emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(4)(c),local material da actividade ou serviço acessório fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 0 de 100.50,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]},\"history\":[{\"version\":\"service-territoriality/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:37:04.113Z\",\"opportunity\":\"opportunity:349\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"service-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:349\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"general_service-MZ\\\",\\\"treatment\\\":\\\"general_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local material\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA 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estabelecimento\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA imóvel/bens/actividade\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"corporealMovable\\\":\\\"yes\\\",\\\"totalEssential\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"activity_service-MZ\\\",\\\"treatment\\\":\\\"activity_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local material\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência local\\\",\\\"totalDistance\\\":\\\"100.50\\\",\\\"nationalDistance\\\":\\\"80.25\\\",\\\"departure\\\":\\\"MZ\\\",\\\"arrival\\\":\\\"MZ\\\",\\\"routeRef\\\":\\\"SYNTHETIC QA trajecto individual\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA imóvel/bens/actividade\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"activityNature\\\":\\\"yes\\\",\\\"materialActivity\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"activity_service-foreign\\\",\\\"treatment\\\":\\\"activity_service\\\",\\\"description\\\":\\\"SYNTHETIC QA 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estabelecimento\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA imóvel/bens/actividade\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"transportNature\\\":\\\"yes\\\",\\\"routeCorresponds\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"transport_service-foreign\\\",\\\"treatment\\\":\\\"transport_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local 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e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"inputs\":[{\"id\":\"general_service-MZ\",\"treatment\":\"general_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC 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documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_service-foreign\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}}],\"rows\":[{\"id\":\"general_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado emMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"general_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(5)(a),local do imóvel emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(4)(a),local do imóvel fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(5)(b),local de execução total ou essencial dos trabalhos/peritagens emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(4)(b),local de execução total ou essencial dos trabalhos/peritagens fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(5)(c),local material da actividade ou serviço acessório emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(4)(c),local material da actividade ou serviço acessório fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 0 de 100.50,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"general_service-MZ\",\"treatment\":\"general_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op general_service-MZ\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA 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QA op activity_service-foreign\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"activityNature\":\"yes\",\"materialActivity\":\"yes\"}},{\"id\":\"transport_service-MZ\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op transport_service-MZ\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_service-foreign\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op transport_service-foreign\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_partial\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op transport_partial\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100\",\"nationalDistance\":\"20\",\"departure\":\"MZ\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}}],\"rows\":[{\"id\":\"general_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado emMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"general_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(5)(a),local do imóvel emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(4)(a),local do imóvel fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(5)(b),local de execução total ou essencial dos trabalhos/peritagens emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(4)(b),local de execução total ou essencial dos trabalhos/peritagens fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(5)(c),local material da actividade ou serviço acessório emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(4)(c),local material da actividade ou serviço acessório fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 0 de 100.50,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_partial\",\"status\":\"determined\",\"territory\":\"partial\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]},\"history\":[]}},\"listedServices\":{\"opportunity:350\":{\"rows\":[{\"id\":\"rights_service-inbound\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA 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EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P118\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"intermediaryNature\":\"yes\"}},{\"id\":\"abstention_service-inbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-outbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-domestic\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"movable_lease_service-inbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-outbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-domestic\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}}],\"rows\":[{\"id\":\"rights_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(7)a,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"rights_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"rights_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"advertising_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(7)b,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"advertising_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)b não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"advertising_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"telecom_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(7)c,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"telecom_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)c não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"telecom_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"consulting_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(7)d,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"consulting_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)d não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"consulting_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"data_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(7)e,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"data_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)e não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"data_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"finance_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(7)f,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"finance_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)f não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"finance_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"staff_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(7)g,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"staff_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)g não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"staff_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"intermediation_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(7)h,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"intermediation_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)h não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"intermediation_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"abstention_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(7)i,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"abstention_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)i não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"abstention_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"movable_lease_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(7)j,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"movable_lease_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)j não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"movable_lease_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"}]},\"history\":[{\"version\":\"listed-nondigital-services/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:45:57.493Z\",\"opportunity\":\"opportunity:350\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"listed-nondigital-services/1\\\",\\\"scope\\\":\\\"opportunity:350\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"rights_service-inbound\\\",\\\"treatment\\\":\\\"rights_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 inbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P111\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"rightsNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"treatment\\\":\\\"rights_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"foreign\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P111\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"rightsNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"rights_service-domestic\\\",\\\"treatment\\\":\\\"rights_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 domestic\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P111\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"rightsNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"advertising_service-inbound\\\",\\\"treatment\\\":\\\"advertising_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P112 inbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P112\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"advertisingNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"advertising_service-outbound\\\",\\\"treatment\\\":\\\"advertising_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P112 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"foreign\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P112\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"advertisingNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"advertising_service-domestic\\\",\\\"treatment\\\":\\\"advertising_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P112 domestic\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P112\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"advertisingNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"telecom_service-inbound\\\",\\\"treatment\\\":\\\"telecom_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P113 inbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P113\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"telecomNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"telecom_service-outbound\\\",\\\"treatment\\\":\\\"telecom_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P113 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"foreign\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P113\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos 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EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P118\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"intermediaryNature\":\"yes\"}},{\"id\":\"abstention_service-inbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-outbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-domestic\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"movable_lease_service-inbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-outbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-domestic\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}}],\"rows\":[{\"id\":\"rights_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(7)a,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"rights_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"rights_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"advertising_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(7)b,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"advertising_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)b não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"advertising_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"telecom_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(7)c,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"telecom_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)c não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"telecom_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"consulting_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(7)d,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"consulting_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)d não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"consulting_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"data_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(7)e,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"data_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)e não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"data_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"finance_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(7)f,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"finance_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)f não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"finance_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"staff_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(7)g,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"staff_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)g não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"staff_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"intermediation_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(7)h,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"intermediation_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)h não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"intermediation_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"abstention_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(7)i,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"abstention_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)i não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"abstention_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"movable_lease_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(7)j,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"movable_lease_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)j não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"movable_lease_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"rights_service-inbound\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P111\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"rightsNature\":\"yes\"}},{\"id\":\"rights_service-outbound\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P111\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"rightsNature\":\"yes\"}},{\"id\":\"rights_service-domestic\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-domestic\",\"documentRef\":\"SYNTHETIC QA 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expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"rightsNature\":\"yes\"}},{\"id\":\"advertising_service-inbound\",\"treatment\":\"advertising_service\",\"description\":\"SYNTHETIC QA P112 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op advertising_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P112\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"advertisingNature\":\"yes\"}},{\"id\":\"advertising_service-outbound\",\"treatment\":\"advertising_service\",\"description\":\"SYNTHETIC QA P112 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op advertising_service-outbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P112\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"advertisingNature\":\"yes\"}},{\"id\":\"advertising_service-domestic\",\"treatment\":\"advertising_service\",\"description\":\"SYNTHETIC QA P112 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op advertising_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P112\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"advertisingNature\":\"yes\"}},{\"id\":\"telecom_service-inbound\",\"treatment\":\"telecom_service\",\"description\":\"SYNTHETIC QA P113 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op telecom_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA 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EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P113\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"telecomNature\":\"yes\"}},{\"id\":\"telecom_service-domestic\",\"treatment\":\"telecom_service\",\"description\":\"SYNTHETIC QA P113 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op telecom_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P113\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"telecomNature\":\"yes\"}},{\"id\":\"consulting_service-inbound\",\"treatment\":\"consulting_service\",\"description\":\"SYNTHETIC QA P114 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op consulting_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA 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EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-domestic\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op abstention_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"movable_lease_service-inbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op movable_lease_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-outbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op movable_lease_service-outbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-domestic\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op movable_lease_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}}],\"rows\":[{\"id\":\"rights_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(7)a,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"rights_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"rights_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"advertising_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(7)b,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"advertising_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)b não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"advertising_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"telecom_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(7)c,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"telecom_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)c não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"telecom_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"consulting_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(7)d,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"consulting_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)d não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"consulting_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"data_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(7)e,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"data_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)e não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"data_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"finance_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(7)f,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"finance_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)f não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"finance_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"staff_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(7)g,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"staff_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)g não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"staff_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"intermediation_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(7)h,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"intermediation_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)h não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"intermediation_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"abstention_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(7)i,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"abstention_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)i não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"abstention_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"movable_lease_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(7)j,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"movable_lease_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)j não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"movable_lease_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"}]},\"history\":[]}},\"regulatedReducedBases\":{\"opportunity:351\":{\"rows\":[{\"id\":\"regulated_energy\",\"treatment\":\"regulated_energy\",\"description\":\"SYNTHETIC QA P096\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"energySupply\":\"yes\",\"publicFixedPrice\":\"yes\"}},{\"id\":\"aeronautical_fees\",\"treatment\":\"aeronautical_fees\",\"description\":\"SYNTHETIC QA P097\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"aeronauticalPrice\":\"yes\"}},{\"id\":\"public_works\",\"treatment\":\"public_works\",\"description\":\"SYNTHETIC QA P098\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"publicWorks\":\"yes\",\"workCategoryMatches\":\"yes\"}},{\"id\":\"public_water\",\"treatment\":\"public_water\",\"description\":\"SYNTHETIC QA P099\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"potableWater\":\"yes\",\"publicNetwork\":\"yes\",\"publicFixedPrice\":\"yes\"}}],\"result\":{\"version\":\"proportional-bases/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T21:56:25.573Z\",\"opportunity\":\"opportunity:351\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"proportional-bases/1\\\",\\\"scope\\\":\\\"opportunity:351\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"regulated_energy\\\",\\\"treatment\\\":\\\"regulated_energy\\\",\\\"description\\\":\\\"SYNTHETIC QA P096\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"energySupply\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"aeronautical_fees\\\",\\\"treatment\\\":\\\"aeronautical_fees\\\",\\\"description\\\":\\\"SYNTHETIC QA P097\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"aeronauticalPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_works\\\",\\\"treatment\\\":\\\"public_works\\\",\\\"description\\\":\\\"SYNTHETIC QA P098\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"publicWorks\\\":\\\"yes\\\",\\\"workCategoryMatches\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_water\\\",\\\"treatment\\\":\\\"public_water\\\",\\\"description\\\":\\\"SYNTHETIC QA P099\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"potableWater\\\":\\\"yes\\\",\\\"publicNetwork\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15 eadita18(6),PDF13:dedução do imposto suportado relativo a estas operações na mesma proporção da base reduzida. Recorte2026/MZN;base apenas,sem taxaIVA/IVA/dedução/campo11 ou totaisModeloA. Energia62%,taxas aeronáuticas85%,obras redução60%(base40%),água75%. Percentagem de base não é taxaIVA.\",\"inputs\":[{\"id\":\"regulated_energy\",\"treatment\":\"regulated_energy\",\"description\":\"SYNTHETIC QA P096\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"energySupply\":\"yes\",\"publicFixedPrice\":\"yes\"}},{\"id\":\"aeronautical_fees\",\"treatment\":\"aeronautical_fees\",\"description\":\"SYNTHETIC QA P097\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"aeronauticalPrice\":\"yes\"}},{\"id\":\"public_works\",\"treatment\":\"public_works\",\"description\":\"SYNTHETIC QA P098\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"publicWorks\":\"yes\",\"workCategoryMatches\":\"yes\"}},{\"id\":\"public_water\",\"treatment\":\"public_water\",\"description\":\"SYNTHETIC QA P099\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"potableWater\":\"yes\",\"publicNetwork\":\"yes\",\"publicFixedPrice\":\"yes\"}}],\"rows\":[{\"id\":\"regulated_energy\",\"status\":\"determined\",\"baseAmount\":\"620.155\",\"deductionProportion\":\"62%\",\"vat\":null,\"rate\":null,\"reason\":\"P096:15(2)j,base=1000.25×62%=620.155MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(62%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"aeronautical_fees\",\"status\":\"determined\",\"baseAmount\":\"850.2125\",\"deductionProportion\":\"85%\",\"vat\":null,\"rate\":null,\"reason\":\"P097:15(2)k,base=1000.25×85%=850.2125MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(85%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_works\",\"status\":\"determined\",\"baseAmount\":\"400.10\",\"deductionProportion\":\"40%\",\"vat\":null,\"rate\":null,\"reason\":\"P098:15(2)l,base=1000.25×40%=400.10MZN,sob pressupostos expressos. Redução de60% significa base40%,não base60%. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(40%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_water\",\"status\":\"determined\",\"baseAmount\":\"750.1875\",\"deductionProportion\":\"75%\",\"vat\":null,\"rate\":null,\"reason\":\"P099:15(2)m,base=1000.25×75%=750.1875MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(75%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"}]},\"history\":[{\"version\":\"proportional-bases/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:56:25.558Z\",\"opportunity\":\"opportunity:351\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"proportional-bases/1\\\",\\\"scope\\\":\\\"opportunity:351\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"regulated_energy\\\",\\\"treatment\\\":\\\"regulated_energy\\\",\\\"description\\\":\\\"SYNTHETIC QA P096\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"energySupply\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"aeronautical_fees\\\",\\\"treatment\\\":\\\"aeronautical_fees\\\",\\\"description\\\":\\\"SYNTHETIC QA P097\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"aeronauticalPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_works\\\",\\\"treatment\\\":\\\"public_works\\\",\\\"description\\\":\\\"SYNTHETIC QA P098\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"publicWorks\\\":\\\"yes\\\",\\\"workCategoryMatches\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_water\\\",\\\"treatment\\\":\\\"public_water\\\",\\\"description\\\":\\\"SYNTHETIC QA P099\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"potableWater\\\":\\\"yes\\\",\\\"publicNetwork\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15 eadita18(6),PDF13:dedução do imposto suportado relativo a estas operações na mesma proporção da base reduzida. Recorte2026/MZN;base apenas,sem taxaIVA/IVA/dedução/campo11 ou totaisModeloA. Energia62%,taxas aeronáuticas85%,obras redução60%(base40%),água75%. Percentagem de base não é taxaIVA.\",\"inputs\":[{\"id\":\"regulated_energy\",\"treatment\":\"regulated_energy\",\"description\":\"SYNTHETIC QA P096\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"energySupply\":\"yes\",\"publicFixedPrice\":\"yes\"}},{\"id\":\"aeronautical_fees\",\"treatment\":\"aeronautical_fees\",\"description\":\"SYNTHETIC QA P097\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"aeronauticalPrice\":\"yes\"}},{\"id\":\"public_works\",\"treatment\":\"public_works\",\"description\":\"SYNTHETIC QA P098\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"publicWorks\":\"yes\",\"workCategoryMatches\":\"yes\"}},{\"id\":\"public_water\",\"treatment\":\"public_water\",\"description\":\"SYNTHETIC QA P099\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"potableWater\":\"yes\",\"publicNetwork\":\"yes\",\"publicFixedPrice\":\"yes\"}}],\"rows\":[{\"id\":\"regulated_energy\",\"status\":\"determined\",\"baseAmount\":\"620.155\",\"deductionProportion\":\"62%\",\"vat\":null,\"rate\":null,\"reason\":\"P096:15(2)j,base=1000.25×62%=620.155MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(62%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"aeronautical_fees\",\"status\":\"determined\",\"baseAmount\":\"850.2125\",\"deductionProportion\":\"85%\",\"vat\":null,\"rate\":null,\"reason\":\"P097:15(2)k,base=1000.25×85%=850.2125MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(85%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_works\",\"status\":\"determined\",\"baseAmount\":\"400.10\",\"deductionProportion\":\"40%\",\"vat\":null,\"rate\":null,\"reason\":\"P098:15(2)l,base=1000.25×40%=400.10MZN,sob pressupostos expressos. Redução de60% significa base40%,não base60%. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(40%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_water\",\"status\":\"determined\",\"baseAmount\":\"750.1875\",\"deductionProportion\":\"75%\",\"vat\":null,\"rate\":null,\"reason\":\"P099:15(2)m,base=1000.25×75%=750.1875MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(75%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"}]}]}},\"ownNames\":{\"opportunity:352\":{\"rows\":[{\"id\":\"goods_sale_commission\",\"treatment\":\"goods_sale_commission\",\"description\":\"SYNTHETIC QA goods_sale_commission\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"principalRef\":\"SYNTHETIC QA comitente/mandante A\",\"agentRef\":\"SYNTHETIC QA agente B\",\"thirdPartyRef\":\"SYNTHETIC QA terceiro C\",\"contractRef\":\"SYNTHETIC QA contrato/mandato\",\"subjectRef\":\"SYNTHETIC QA objecto da operação\",\"currency\":\"MZN\",\"firstAmount\":\"1000.25\",\"secondAmount\":\"1100.75\",\"firstLegRef\":\"SYNTHETIC QA relação1\",\"secondLegRef\":\"SYNTHETIC QA relação2\",\"existingBaseRef\":\"SYNTHETIC QA referênciaP091preservada\",\"scope\":\"SYNTHETIC QA partes/objecto/operação/período\",\"evidence\":\"SYNTHETIC QA 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documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/mandante A\\\",\\\"agentRef\\\":\\\"SYNTHETIC QA agente B\\\",\\\"thirdPartyRef\\\":\\\"SYNTHETIC QA terceiro C\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/mandato\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto da operação\\\",\\\"currency\\\":\\\"MZN\\\",\\\"firstAmount\\\":\\\"1000.25\\\",\\\"secondAmount\\\":\\\"1100.75\\\",\\\"firstLegRef\\\":\\\"SYNTHETIC QA relação1\\\",\\\"secondLegRef\\\":\\\"SYNTHETIC QA relação2\\\",\\\"existingBaseRef\\\":\\\"SYNTHETIC QA referênciaP091preservada\\\",\\\"scope\\\":\\\"SYNTHETIC QA partes/objecto/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"ownName\\\":\\\"yes\\\",\\\"forAnother\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"serviceNature\\\":\\\"yes\\\",\\\"mandateContract\\\":\\\"yes\\\",\\\"successiveService\\\":\\\"yes\\\",\\\"directionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"service_purchase_mandate\\\",\\\"treatment\\\":\\\"service_purchase_mandate\\\",\\\"description\\\":\\\"SYNTHETIC QA service_purchase_mandate\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/mandante A\\\",\\\"agentRef\\\":\\\"SYNTHETIC QA agente B\\\",\\\"thirdPartyRef\\\":\\\"SYNTHETIC QA terceiro C\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/mandato\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto da 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Art4(3),PDF7/p1426(265):mandatário emnome próprio é adquirente eprestador do serviço sucessivamente. Lei10/2025PDF12mantém3(3)c e não altera4. Base de bens15(2)e/P091já entregue,não recalculada ou somada neste percurso. Recorte2026:circuito/contraprestações originais separados,sem localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"goods_sale_commission\",\"treatment\":\"goods_sale_commission\",\"description\":\"SYNTHETIC QA goods_sale_commission\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"principalRef\":\"SYNTHETIC QA comitente/mandante A\",\"agentRef\":\"SYNTHETIC QA agente B\",\"thirdPartyRef\":\"SYNTHETIC QA terceiro C\",\"contractRef\":\"SYNTHETIC QA contrato/mandato\",\"subjectRef\":\"SYNTHETIC QA objecto da operação\",\"currency\":\"MZN\",\"firstAmount\":\"1000.25\",\"secondAmount\":\"1100.75\",\"firstLegRef\":\"SYNTHETIC QA relação1\",\"secondLegRef\":\"SYNTHETIC QA relação2\",\"existingBaseRef\":\"SYNTHETIC QA referênciaP091preservada\",\"scope\":\"SYNTHETIC QA 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Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"goods_purchase_commission\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P122:art3(3)c,comissão decompra:comitente considerado comprador. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_sale_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA comitente/mandante A\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA terceiro C\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_purchase_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. 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Art4(3),PDF7/p1426(265):mandatário emnome próprio é adquirente eprestador do serviço sucessivamente. Lei10/2025PDF12mantém3(3)c e não altera4. Base de bens15(2)e/P091já entregue,não recalculada ou somada neste percurso. 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B\",\"acquirer\":\"SYNTHETIC QA terceiro C\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P122:art3(3)c,comissão devenda:comissário considerado comprador. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"goods_purchase_commission\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P122:art3(3)c,comissão decompra:comitente considerado comprador. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_sale_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA comitente/mandante A\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA terceiro C\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_purchase_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]}]}},\"regulatedGoodsAllocations\":{\"opportunity:353\":{\"rows\":[{\"id\":\"permanent_private_goods\",\"treatment\":\"permanent_private_goods\",\"description\":\"SYNTHETIC QA permanent_private_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"permanentAllocation\":\"yes\",\"privatePurpose\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"free_goods_transfer\",\"treatment\":\"free_goods_transfer\",\"description\":\"SYNTHETIC QA free_goods_transfer\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"gratuitousTransfer\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"exempt_sector_goods\",\"treatment\":\"exempt_sector_goods\",\"description\":\"SYNTHETIC QA exempt_sector_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"exemptSector\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"fixed_asset_20a\",\"treatment\":\"fixed_asset_20a\",\"description\":\"SYNTHETIC QA fixed_asset_20a\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"fixedAsset\":\"yes\",\"goods20a\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}}],\"result\":{\"version\":\"goods-allocation-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T22:13:28.739Z\",\"opportunity\":\"opportunity:353\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-allocation-base/1\\\",\\\"scope\\\":\\\"opportunity:353\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"permanent_private_goods\\\",\\\"treatment\\\":\\\"permanent_private_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA permanent_private_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"acquisition\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"permanentAllocation\\\":\\\"yes\\\",\\\"privatePurpose\\\":\\\"yes\\\",\\\"notSmallGift\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"free_goods_transfer\\\",\\\"treatment\\\":\\\"free_goods_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA free_goods_transfer\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"cost\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"gratuitousTransfer\\\":\\\"yes\\\",\\\"notSmallGift\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"exempt_sector_goods\\\",\\\"treatment\\\":\\\"exempt_sector_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_sector_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"acquisition\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"exemptSector\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"fixed_asset_20a\\\",\\\"treatment\\\":\\\"fixed_asset_20a\\\",\\\"description\\\":\\\"SYNTHETIC QA fixed_asset_20a\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"cost\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fixedAsset\\\":\\\"yes\\\",\\\"goods20a\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265):afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou ao activo imobilizado de bens20(1)a,com dedução total/parcial anterior nos bens/elementos;excepção de amostras/ofertas de pequeno valor na alíneae. Art15(2)b,PDF13/p1426(271):preço de aquisição ou,na sua falta,preço de custo,reportados ao momento da operação. Art20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025mantém3(3)e/f e não altera15/20. Recorte2026/MZN,sem nova dedução/campo11,regularização,taxa,IVA ou totaisModeloA. Uso temporário de bens como serviçoP089 é distinto.\",\"inputs\":[{\"id\":\"permanent_private_goods\",\"treatment\":\"permanent_private_goods\",\"description\":\"SYNTHETIC QA permanent_private_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"permanentAllocation\":\"yes\",\"privatePurpose\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"free_goods_transfer\",\"treatment\":\"free_goods_transfer\",\"description\":\"SYNTHETIC QA free_goods_transfer\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"gratuitousTransfer\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"exempt_sector_goods\",\"treatment\":\"exempt_sector_goods\",\"description\":\"SYNTHETIC QA exempt_sector_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"exemptSector\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"fixed_asset_20a\",\"treatment\":\"fixed_asset_20a\",\"description\":\"SYNTHETIC QA fixed_asset_20a\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"fixedAsset\":\"yes\",\"goods20a\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}}],\"rows\":[{\"id\":\"permanent_private_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"free_goods_transfer\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"exempt_sector_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"fixed_asset_20a\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"}]},\"history\":[{\"version\":\"goods-allocation-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:13:28.723Z\",\"opportunity\":\"opportunity:353\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-allocation-base/1\\\",\\\"scope\\\":\\\"opportunity:353\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"permanent_private_goods\\\",\\\"treatment\\\":\\\"permanent_private_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA permanent_private_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de 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fixed_asset_20a\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"cost\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fixedAsset\\\":\\\"yes\\\",\\\"goods20a\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265):afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou ao activo imobilizado de bens20(1)a,com dedução total/parcial anterior nos bens/elementos;excepção de amostras/ofertas de pequeno valor na alíneae. Art15(2)b,PDF13/p1426(271):preço de aquisição ou,na sua falta,preço de custo,reportados ao momento da operação. Art20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025mantém3(3)e/f e não altera15/20. Recorte2026/MZN,sem nova dedução/campo11,regularização,taxa,IVA ou totaisModeloA. Uso temporário de bens como serviçoP089 é distinto.\",\"inputs\":[{\"id\":\"permanent_private_goods\",\"treatment\":\"permanent_private_goods\",\"description\":\"SYNTHETIC QA permanent_private_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"permanentAllocation\":\"yes\",\"privatePurpose\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"free_goods_transfer\",\"treatment\":\"free_goods_transfer\",\"description\":\"SYNTHETIC QA free_goods_transfer\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"gratuitousTransfer\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"exempt_sector_goods\",\"treatment\":\"exempt_sector_goods\",\"description\":\"SYNTHETIC QA 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QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"exemptSector\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"fixed_asset_20a\",\"treatment\":\"fixed_asset_20a\",\"description\":\"SYNTHETIC QA fixed_asset_20a\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"fixedAsset\":\"yes\",\"goods20a\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}}],\"rows\":[{\"id\":\"permanent_private_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"free_goods_transfer\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"exempt_sector_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"fixed_asset_20a\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"}]}]}},\"regulatedSecondhands\":{\"opportunity:354\":{\"rows\":[{\"id\":\"reseller_margin-used_goods\",\"treatment\":\"reseller_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA reseller_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-art\",\"treatment\":\"reseller_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA reseller_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA 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documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_margincollection\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"collectionNature\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-antique\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"antique\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/antique\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginantique\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"notArtCollection\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)g/3(6),15(2)f/g,Lei13/2016PDF7/13;Lei22/2022PDF3mantém15f/g efixa17(1)16%;Lei10/2025não altera15/17,revoga regimes35/42. RIVADecreto7/2008arts47–49,BR16-I16/04/2008PDF8–9/p106–107:revenda porbem,margem positiva dividida por1.16 ebase arredondada à unidade;sem compensar perdas entrebens. Leilão:facturado−líquidocomitente−IVApróprio identificado,líquido=adjudicação−comissão. ClassificaçãoP125 separada da baseP092/P093. Sem nova dedução/campo11,isenção automática,IVA calculado ou totaisModeloA.\",\"inputs\":[{\"id\":\"reseller_margin-used_goods\",\"treatment\":\"reseller_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA reseller_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-art\",\"treatment\":\"reseller_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA reseller_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-collection\",\"treatment\":\"reseller_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA reseller_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-antique\",\"treatment\":\"reseller_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA reseller_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-used_goods\",\"treatment\":\"auction_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA auction_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-art\",\"treatment\":\"auction_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA auction_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-collection\",\"treatment\":\"auction_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA auction_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-antique\",\"treatment\":\"auction_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA auction_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}}],\"rows\":[{\"id\":\"reseller_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"auction_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"}]},\"history\":[{\"version\":\"secondhand-individual-margin/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:24:21.776Z\",\"opportunity\":\"opportunity:354\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"secondhand-individual-margin/1\\\",\\\"scope\\\":\\\"opportunity:354\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"reseller_margin-used_goods\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"used_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/used_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_marginused_goods\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"reusableUsed\\\":\\\"yes\\\",\\\"notRenewedTransformed\\\":\\\"yes\\\",\\\"notPreciousExcluded\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"reseller_margin-art\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"art\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/art\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_marginart\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"artistOriginal\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"reseller_margin-collection\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"collection\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/collection\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_margincollection\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"collectionNature\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"reseller_margin-antique\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"antique\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/antique\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_marginantique\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"notArtCollection\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-used_goods\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"used_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/used_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginused_goods\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"reusableUsed\\\":\\\"yes\\\",\\\"notRenewedTransformed\\\":\\\"yes\\\",\\\"notPreciousExcluded\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-art\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"art\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/art\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginart\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"artistOriginal\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-collection\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"collection\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/collection\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_margincollection\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"collectionNature\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-antique\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"antique\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/antique\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginantique\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"notArtCollection\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)g/3(6),15(2)f/g,Lei13/2016PDF7/13;Lei22/2022PDF3mantém15f/g efixa17(1)16%;Lei10/2025não altera15/17,revoga regimes35/42. RIVADecreto7/2008arts47–49,BR16-I16/04/2008PDF8–9/p106–107:revenda porbem,margem positiva dividida por1.16 ebase arredondada à unidade;sem compensar perdas entrebens. Leilão:facturado−líquidocomitente−IVApróprio identificado,líquido=adjudicação−comissão. ClassificaçãoP125 separada da baseP092/P093. Sem nova dedução/campo11,isenção automática,IVA calculado ou totaisModeloA.\",\"inputs\":[{\"id\":\"reseller_margin-used_goods\",\"treatment\":\"reseller_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA reseller_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-art\",\"treatment\":\"reseller_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA reseller_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-collection\",\"treatment\":\"reseller_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA reseller_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-antique\",\"treatment\":\"reseller_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA reseller_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-used_goods\",\"treatment\":\"auction_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA auction_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-art\",\"treatment\":\"auction_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA auction_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-collection\",\"treatment\":\"auction_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA auction_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-antique\",\"treatment\":\"auction_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA auction_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}}],\"rows\":[{\"id\":\"reseller_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"auction_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"}]}]}},\"goodsPresumptions\":{\"opportunity:355\":{\"rows\":[{\"id\":\"consignment_180\",\"treatment\":\"consignment_180\",\"description\":\"SYNTHETIC QA consignment_180\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"consignment\":\"yes\",\"notReturned\":\"yes\"}},{\"id\":\"missing_goods\",\"treatment\":\"missing_goods\",\"description\":\"SYNTHETIC QA missing_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"notLocated\":\"yes\"}},{\"id\":\"excess_consumption\",\"treatment\":\"excess_consumption\",\"description\":\"SYNTHETIC QA excess_consumption\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"excessive\":\"yes\"}},{\"id\":\"found_goods\",\"treatment\":\"found_goods\",\"description\":\"SYNTHETIC QA found_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"found\":\"yes\"}}],\"result\":{\"version\":\"goods-presumptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T22:35:45.721Z\",\"opportunity\":\"opportunity:355\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-presumptions/1\\\",\\\"scope\\\":\\\"opportunity:355\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"consignment_180\\\",\\\"treatment\\\":\\\"consignment_180\\\",\\\"description\\\":\\\"SYNTHETIC QA consignment_180\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"consignment\\\":\\\"yes\\\",\\\"notReturned\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"missing_goods\\\",\\\"treatment\\\":\\\"missing_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA missing_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA 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levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"found\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016,3(3)d PDF6/p1426(264):mercadorias enviadas à consignação não devolvidas em180dias da entrega;3(4) PDF7/p1426(265):salvo prova em contrário,presunção de transmissão dos bens adquiridos/importados/produzidos não encontrados nos estabelecimentos e dos consumidos em quantidades excessivas face ao volume de produção;presunção de aquisição dos bens encontrados nesses locais.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Não são embalagensP102 nem aplicação automática da margemP092/P093/P125.\",\"inputs\":[{\"id\":\"consignment_180\",\"treatment\":\"consignment_180\",\"description\":\"SYNTHETIC QA 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found_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"found\":\"yes\"}}],\"rows\":[{\"id\":\"consignment_180\",\"status\":\"determined\",\"classification\":\"consignment_transmission\",\"deadline\":\"2026-11-28\",\"elapsedDays\":194,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P123:mercadorias identificadas enviadas à consignação,não devolvidas após180dias desde entrega2026-06-01;limite2026-11-28;decorridos194dias. Transmissão3(3)d identificada no recorte de conferência;não são embalagensP102. Data de exigibilidade/base/IVA não calculadas neste percurso;devolução posterior requer tratamento próprio,sem apagar histórico.\"},{\"id\":\"missing_goods\",\"status\":\"determined\",\"classification\":\"presumed_transmission\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de transmissão dos bens não localizados nos estabelecimentos abrangidos;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"},{\"id\":\"excess_consumption\",\"status\":\"determined\",\"classification\":\"presumed_transmission\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de transmissão dos bens consumidos em quantidades excessivas face ao volume de produção;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"},{\"id\":\"found_goods\",\"status\":\"determined\",\"classification\":\"presumed_acquisition\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de aquisição dos bens encontrados;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"}]},\"history\":[{\"version\":\"goods-presumptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:35:45.684Z\",\"opportunity\":\"opportunity:355\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-presumptions/1\\\",\\\"scope\\\":\\\"opportunity:355\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"consignment_180\\\",\\\"treatment\\\":\\\"consignment_180\\\",\\\"description\\\":\\\"SYNTHETIC QA consignment_180\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"consignment\\\":\\\"yes\\\",\\\"notReturned\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"missing_goods\\\",\\\"treatment\\\":\\\"missing_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA missing_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"acquiredImportedProduced\\\":\\\"yes\\\",\\\"notLocated\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"excess_consumption\\\",\\\"treatment\\\":\\\"excess_consumption\\\",\\\"description\\\":\\\"SYNTHETIC QA excess_consumption\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de 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levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"found\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016,3(3)d PDF6/p1426(264):mercadorias enviadas à consignação não devolvidas em180dias da entrega;3(4) PDF7/p1426(265):salvo prova em contrário,presunção de transmissão dos bens adquiridos/importados/produzidos não encontrados nos estabelecimentos e dos consumidos em quantidades excessivas face ao volume de produção;presunção de aquisição dos bens encontrados nesses locais.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Não são embalagensP102 nem aplicação automática da margemP092/P093/P125.\",\"inputs\":[{\"id\":\"consignment_180\",\"treatment\":\"consignment_180\",\"description\":\"SYNTHETIC QA consignment_180\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"consignment\":\"yes\",\"notReturned\":\"yes\"}},{\"id\":\"missing_goods\",\"treatment\":\"missing_goods\",\"description\":\"SYNTHETIC QA missing_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"notLocated\":\"yes\"}},{\"id\":\"excess_consumption\",\"treatment\":\"excess_consumption\",\"description\":\"SYNTHETIC QA excess_consumption\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"excessive\":\"yes\"}},{\"id\":\"found_goods\",\"treatment\":\"found_goods\",\"description\":\"SYNTHETIC QA 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Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"},{\"id\":\"found_goods\",\"status\":\"determined\",\"classification\":\"presumed_acquisition\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de aquisição dos bens encontrados;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"}]}]}},\"propertyTransfers\":{\"opportunity:356\":{\"rows\":[{\"id\":\"binding_lease\",\"treatment\":\"binding_lease\",\"description\":\"SYNTHETIC QA binding_lease\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"materialDelivery\":\"yes\",\"bindingProperty\":\"yes\"}},{\"id\":\"business_onerous\",\"treatment\":\"business_onerous\",\"description\":\"SYNTHETIC QA business_onerous\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"onerous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}},{\"id\":\"business_free\",\"treatment\":\"business_free\",\"description\":\"SYNTHETIC QA business_free\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"gratuitous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}}],\"result\":{\"version\":\"property-transfers/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T22:45:16.072Z\",\"opportunity\":\"opportunity:356\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"property-transfers/1\\\",\\\"scope\\\":\\\"opportunity:356\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"binding_lease\\\",\\\"treatment\\\":\\\"binding_lease\\\",\\\"description\\\":\\\"SYNTHETIC QA binding_lease\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"materialDelivery\\\":\\\"yes\\\",\\\"bindingProperty\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_onerous\\\",\\\"treatment\\\":\\\"business_onerous\\\",\\\"description\\\":\\\"SYNTHETIC QA business_onerous\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"onerous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_free\\\",\\\"treatment\\\":\\\"business_free\\\",\\\"description\\\":\\\"SYNTHETIC QA business_free\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"gratuitous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016:3(3)a,PDF6/p1426(264),entrega material em locação com cláusula vinculante de transferência da propriedade;3(5),PDF7/p1426(265),cessão onerosa/gratuita de estabelecimento,totalidade ou parte de património que constitua ramo independente,adquirente2(1)a que pratique operações com direito à dedução;15(1),PDF13/p1426(271),contraprestação obtida/a obter.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.P087não usa15(2)a,referente a consignação3(3)d.\",\"inputs\":[{\"id\":\"binding_lease\",\"treatment\":\"binding_lease\",\"description\":\"SYNTHETIC QA binding_lease\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"materialDelivery\":\"yes\",\"bindingProperty\":\"yes\"}},{\"id\":\"business_onerous\",\"treatment\":\"business_onerous\",\"description\":\"SYNTHETIC QA business_onerous\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"onerous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}},{\"id\":\"business_free\",\"treatment\":\"business_free\",\"description\":\"SYNTHETIC QA business_free\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"gratuitous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}}],\"rows\":[{\"id\":\"binding_lease\",\"status\":\"determined\",\"classification\":\"goods_transmission\",\"baseAmount\":\"1250.123456\",\"vat\":null,\"rate\":null,\"reason\":\"P087:entrega material em locação com cláusula vinculativa3(3)a;base15(1)=1250.123456MZN,contraprestação obtida/a obter segundo composição e âmbito identificados.Não é consignação3(3)d/15(2)a,nem mera opção de compra.Não calcula IVA,exigibilidade,nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"business_onerous\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão onerosa3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"},{\"id\":\"business_free\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão gratuita3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"}]},\"history\":[{\"version\":\"property-transfers/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:45:16.035Z\",\"opportunity\":\"opportunity:356\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"property-transfers/1\\\",\\\"scope\\\":\\\"opportunity:356\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"binding_lease\\\",\\\"treatment\\\":\\\"binding_lease\\\",\\\"description\\\":\\\"SYNTHETIC QA binding_lease\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"materialDelivery\\\":\\\"yes\\\",\\\"bindingProperty\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_onerous\\\",\\\"treatment\\\":\\\"business_onerous\\\",\\\"description\\\":\\\"SYNTHETIC QA business_onerous\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"onerous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_free\\\",\\\"treatment\\\":\\\"business_free\\\",\\\"description\\\":\\\"SYNTHETIC QA business_free\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"gratuitous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016:3(3)a,PDF6/p1426(264),entrega material em locação com cláusula vinculante de transferência da propriedade;3(5),PDF7/p1426(265),cessão onerosa/gratuita de estabelecimento,totalidade ou parte de património que constitua ramo independente,adquirente2(1)a que pratique operações com direito à dedução;15(1),PDF13/p1426(271),contraprestação obtida/a obter.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.P087não usa15(2)a,referente a consignação3(3)d.\",\"inputs\":[{\"id\":\"binding_lease\",\"treatment\":\"binding_lease\",\"description\":\"SYNTHETIC QA binding_lease\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"materialDelivery\":\"yes\",\"bindingProperty\":\"yes\"}},{\"id\":\"business_onerous\",\"treatment\":\"business_onerous\",\"description\":\"SYNTHETIC QA business_onerous\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"onerous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}},{\"id\":\"business_free\",\"treatment\":\"business_free\",\"description\":\"SYNTHETIC QA business_free\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"gratuitous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}}],\"rows\":[{\"id\":\"binding_lease\",\"status\":\"determined\",\"classification\":\"goods_transmission\",\"baseAmount\":\"1250.123456\",\"vat\":null,\"rate\":null,\"reason\":\"P087:entrega material em locação com cláusula vinculativa3(3)a;base15(1)=1250.123456MZN,contraprestação obtida/a obter segundo composição e âmbito identificados.Não é consignação3(3)d/15(2)a,nem mera opção de compra.Não calcula IVA,exigibilidade,nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"business_onerous\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão onerosa3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"},{\"id\":\"business_free\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão gratuita3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"}]}]}},\"currencyEvents\":{\"opportunity:357\":{\"rows\":[{\"id\":\"foreign_scenario\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA 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identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_available\",\"treatment\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_transport\",\"treatment\":\"goods_transport\",\"description\":\"SYNTHETIC QA goods_transport\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_installation\",\"treatment\":\"goods_installation\",\"description\":\"SYNTHETIC QA goods_installation\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_completed\",\"treatment\":\"service_completed\",\"description\":\"SYNTHETIC QA service_completed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_early_charge\",\"treatment\":\"service_early_charge\",\"description\":\"SYNTHETIC QA service_early_charge\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_clearance\",\"treatment\":\"import_clearance\",\"description\":\"SYNTHETIC QA import_clearance\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_auction\",\"treatment\":\"import_auction\",\"description\":\"SYNTHETIC QA import_auction\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"continuous_period\",\"treatment\":\"continuous_period\",\"description\":\"SYNTHETIC QA continuous_period\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"contract_effects\",\"treatment\":\"contract_effects\",\"description\":\"SYNTHETIC QA contract_effects\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-01\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_goods\",\"treatment\":\"own_goods\",\"description\":\"SYNTHETIC QA own_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_services\",\"treatment\":\"own_services\",\"description\":\"SYNTHETIC QA own_services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"commission_delivery\",\"treatment\":\"commission_delivery\",\"description\":\"SYNTHETIC QA commission_delivery\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"consignment_deadline\",\"treatment\":\"consignment_deadline\",\"description\":\"SYNTHETIC QA consignment_deadline\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-06-13\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"advance_payment\",\"treatment\":\"advance_payment\",\"description\":\"SYNTHETIC QA advance_payment\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação 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conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_services\",\"treatment\":\"own_services\",\"description\":\"SYNTHETIC QA own_services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação 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taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"commission_delivery\",\"treatment\":\"commission_delivery\",\"description\":\"SYNTHETIC QA commission_delivery\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"consignment_deadline\",\"treatment\":\"consignment_deadline\",\"description\":\"SYNTHETIC QA consignment_deadline\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-06-13\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"advance_payment\",\"treatment\":\"advance_payment\",\"description\":\"SYNTHETIC QA advance_payment\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"received\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"rows\":[{\"id\":\"foreign_scenario\",\"status\":\"conditional\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"64500.00\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P104:cenário condicionado=64500.00MZN,origemUSD,taxa64.5,mzn_per_unit,data2026-12-10. Regra fiscal15(8)/Lei2/2006 ainda por corresponder;referência indicada é pressuposto,não validação da taxa legal.Base fiscal permanece indeterminada.Sem IVA ou activação nos livros anteriores.\"},{\"id\":\"goods_available\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_transport\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_installation\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_completed\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_early_charge\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"import_clearance\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"import_auction\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"continuous_period\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"contract_effects\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_goods\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_services\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"commission_delivery\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"consignment_deadline\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"advance_payment\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[{\"date\":\"2026-12-09\",\"amount\":\"200.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"},{\"date\":\"2026-12-12\",\"amount\":\"800.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"}]},\"history\":[{\"version\":\"currency-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:59:09.503Z\",\"opportunity\":\"opportunity:357\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:357\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"foreign_scenario\\\",\\\"treatment\\\":\\\"foreign_scenario\\\",\\\"description\\\":\\\"SYNTHETIC QA foreign_scenario\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"},{\\\"id\\\":\\\"goods_available\\\",\\\"treatment\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"},{\\\"id\\\":\\\"goods_transport\\\",\\\"treatment\\\":\\\"goods_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_transport\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"},{\\\"id\\\":\\\"goods_installation\\\",\\\"treatment\\\":\\\"goods_installation\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_installation\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base 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taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_installation\",\"treatment\":\"goods_installation\",\"description\":\"SYNTHETIC QA goods_installation\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_completed\",\"treatment\":\"service_completed\",\"description\":\"SYNTHETIC QA service_completed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_early_charge\",\"treatment\":\"service_early_charge\",\"description\":\"SYNTHETIC QA service_early_charge\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_clearance\",\"treatment\":\"import_clearance\",\"description\":\"SYNTHETIC QA import_clearance\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_auction\",\"treatment\":\"import_auction\",\"description\":\"SYNTHETIC QA import_auction\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"continuous_period\",\"treatment\":\"continuous_period\",\"description\":\"SYNTHETIC QA continuous_period\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"contract_effects\",\"treatment\":\"contract_effects\",\"description\":\"SYNTHETIC QA contract_effects\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-01\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_goods\",\"treatment\":\"own_goods\",\"description\":\"SYNTHETIC QA own_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_services\",\"treatment\":\"own_services\",\"description\":\"SYNTHETIC QA own_services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"commission_delivery\",\"treatment\":\"commission_delivery\",\"description\":\"SYNTHETIC QA commission_delivery\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"consignment_deadline\",\"treatment\":\"consignment_deadline\",\"description\":\"SYNTHETIC QA consignment_deadline\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-06-13\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"advance_payment\",\"treatment\":\"advance_payment\",\"description\":\"SYNTHETIC QA advance_payment\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"received\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"rows\":[{\"id\":\"foreign_scenario\",\"status\":\"conditional\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"64500.00\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P104:cenário condicionado=64500.00MZN,origemUSD,taxa64.5,mzn_per_unit,data2026-12-10. Regra fiscal15(8)/Lei2/2006 ainda por corresponder;referência indicada é pressuposto,não validação da taxa legal.Base fiscal permanece indeterminada.Sem IVA ou activação nos livros anteriores.\"},{\"id\":\"goods_available\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_transport\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_installation\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_completed\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_early_charge\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"import_clearance\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"import_auction\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"continuous_period\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"contract_effects\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_goods\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_services\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"commission_delivery\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"consignment_deadline\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"advance_payment\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[{\"date\":\"2026-12-09\",\"amount\":\"200.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"},{\"date\":\"2026-12-12\",\"amount\":\"800.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"goods_available\",\"treatment\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"result\":{\"version\":\"currency-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:12:19.402Z\",\"opportunity\":\"opportunity:358\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"goods_available\\\",\\\"treatment\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"}]}\",\"source\":\"CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:Lei2/2006 obtida,106(5)conferido;regra taxa/data ainda por demonstrar;conversão apenas cenário condicionado,sem base fiscal confirmada.\",\"inputs\":[{\"id\":\"goods_available\",\"treatment\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"rows\":[{\"id\":\"goods_available\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"}]},\"history\":[]},\"opportunity:365\":{\"rows\":[{\"id\":\"commercial\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA operação comercial\",\"period\":\"2026-10\",\"origin\":\"effective\",\"operationRef\":\"SYNTHETIC QA operação já declarada\",\"documentRef\":\"SYNTHETIC QA factura\",\"documentDate\":\"2026-10-23\",\"scope\":\"SYNTHETIC QA operaçãoA\",\"evidence\":\"SYNTHETIC QA factos\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"200\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"63.91\",\"fxDate\":\"2026-10-23\",\"fxSource\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-23\",\"bulletinDate\":\"2026-10-23\",\"bulletinRef\":\"SYNTHETIC QA boletimBM de referência,23/10/2026\",\"source\":\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"SYNTHETIC QA bancos perante público\",\"relation\":\"same\",\"buy\":\"63.27\",\"sell\":\"64.54\",\"mean\":\"63.91\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"applied\":{\"column\":\"mean\",\"rate\":\"63.91\",\"date\":\"2026-10-23\",\"source\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T08:51:24.436Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\"}\"}}}],\"result\":{\"version\":\"currency-events/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T08:51:24.468Z\",\"opportunity\":\"opportunity:365\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:365\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"commercial\\\",\\\"treatment\\\":\\\"foreign_scenario\\\",\\\"description\\\":\\\"SYNTHETIC QA operação comercial\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"effective\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação já declarada\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"documentDate\\\":\\\"2026-10-23\\\",\\\"scope\\\":\\\"SYNTHETIC QA operaçãoA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"\\\",\\\"paymentDate\\\":\\\"\\\",\\\"paymentRef\\\":\\\"\\\",\\\"amount\\\":\\\"200\\\",\\\"paymentAmount\\\":\\\"\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"63.91\\\",\\\"fxDate\\\":\\\"2026-10-23\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxRuleRef\\\":\\\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\",\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"63.91\\\",\\\"date\\\":\\\"2026-10-23\\\",\\\"source\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T08:51:24.436Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"SYNTHETIC QA bancos perante público\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"same\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"63.27\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"64.54\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"63.91\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\"}\\\"}}}]}\",\"source\":\"CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:orientação operacional da Tempo25/10/2026 compra/venda/médiaBM conforme natureza e perspectiva;data de submissão indicada;excepções fiscais identificadas. Cenários históricos permanecem condicionados;sem base/IVA/dedução automaticamente activados.\",\"inputs\":[{\"id\":\"commercial\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA operação comercial\",\"period\":\"2026-10\",\"origin\":\"effective\",\"operationRef\":\"SYNTHETIC QA operação já declarada\",\"documentRef\":\"SYNTHETIC QA factura\",\"documentDate\":\"2026-10-23\",\"scope\":\"SYNTHETIC QA operaçãoA\",\"evidence\":\"SYNTHETIC QA factos\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"200\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"63.91\",\"fxDate\":\"2026-10-23\",\"fxSource\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-23\",\"bulletinDate\":\"2026-10-23\",\"bulletinRef\":\"SYNTHETIC QA boletimBM de referência,23/10/2026\",\"source\":\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"SYNTHETIC QA bancos perante público\",\"relation\":\"same\",\"buy\":\"63.27\",\"sell\":\"64.54\",\"mean\":\"63.91\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"applied\":{\"column\":\"mean\",\"rate\":\"63.91\",\"date\":\"2026-10-23\",\"source\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T08:51:24.436Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\"}\"}}}],\"rows\":[{\"id\":\"commercial\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"12782.00\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Conversão operacional segundo a orientação da Tempo de25/10/2026:200 USD → 12782.00 MZN. Coluna Média de referência BM;taxa 63.91;MZN por unidade da moeda original;data 2026-10-23;boletim SYNTHETIC QA boletimBM de referência,23/10/2026. Sem cálculo de IVA ou dedução e sem alteração dos livros fiscais anteriores.\"}]},\"history\":[{\"version\":\"currency-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T08:51:24.436Z\",\"opportunity\":\"opportunity:365\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:365\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"commercial\\\",\\\"treatment\\\":\\\"foreign_scenario\\\",\\\"description\\\":\\\"SYNTHETIC QA operação comercial\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"effective\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação já declarada\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"documentDate\\\":\\\"2026-10-23\\\",\\\"scope\\\":\\\"SYNTHETIC QA operaçãoA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"\\\",\\\"paymentDate\\\":\\\"\\\",\\\"paymentRef\\\":\\\"\\\",\\\"amount\\\":\\\"100.25\\\",\\\"paymentAmount\\\":\\\"\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"63.91\\\",\\\"fxDate\\\":\\\"2026-10-23\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxRuleRef\\\":\\\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\",\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"63.91\\\",\\\"date\\\":\\\"2026-10-23\\\",\\\"source\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T08:51:24.436Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"SYNTHETIC QA bancos perante público\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"same\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"63.27\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"64.54\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"63.91\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\"}\\\"}}}]}\",\"source\":\"CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:orientação operacional da Tempo25/10/2026 compra/venda/médiaBM conforme natureza e perspectiva;data de submissão indicada;excepções fiscais identificadas. Cenários históricos permanecem condicionados;sem base/IVA/dedução automaticamente activados.\",\"inputs\":[{\"id\":\"commercial\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA operação comercial\",\"period\":\"2026-10\",\"origin\":\"effective\",\"operationRef\":\"SYNTHETIC QA operação já declarada\",\"documentRef\":\"SYNTHETIC QA factura\",\"documentDate\":\"2026-10-23\",\"scope\":\"SYNTHETIC QA operaçãoA\",\"evidence\":\"SYNTHETIC QA factos\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"100.25\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"63.91\",\"fxDate\":\"2026-10-23\",\"fxSource\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-23\",\"bulletinDate\":\"2026-10-23\",\"bulletinRef\":\"SYNTHETIC QA boletimBM de referência,23/10/2026\",\"source\":\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"SYNTHETIC QA bancos perante público\",\"relation\":\"same\",\"buy\":\"63.27\",\"sell\":\"64.54\",\"mean\":\"63.91\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"applied\":{\"column\":\"mean\",\"rate\":\"63.91\",\"date\":\"2026-10-23\",\"source\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T08:51:24.436Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\"}\"}}}],\"rows\":[{\"id\":\"commercial\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"6406.9775\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Conversão operacional segundo a orientação da Tempo de25/10/2026:100.25 USD → 6406.9775 MZN. Coluna Média de referência BM;taxa 63.91;MZN por unidade da moeda original;data 2026-10-23;boletim SYNTHETIC QA boletimBM de referência,23/10/2026. Sem cálculo de IVA ou dedução e sem alteração dos livros fiscais anteriores.\"}]}]}},\"foreignOperations\":{\"opportunity:358\":{\"rows\":[{\"id\":\"foreign_goods\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_without_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"goods_available\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_services\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_listed\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_transport_part\",\"sourceKind\":\"services\",\"sourceRowId\":\"transport_partial\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"national\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_with_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"hypothesis_not_taxable\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"no\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"exclusion19_2\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"yes\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"}],\"result\":{\"version\":\"foreign-operations/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T23:12:19.967Z\",\"opportunity\":\"opportunity:358\",\"sourceKey\":\"{\\\"version\\\":\\\"foreign-operations/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"foreign_goods\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_without_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"goods_available\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_services\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_listed\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_transport_part\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"transport_partial\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"national\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_with_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"hypothesis_not_taxable\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"no\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"exclusion19_2\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"yes\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"}],\\\"dependencies\\\":[{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":{\\\"id\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"period\\\":\\\"2026-12\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"status\\\":\\\"determined\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"dueEvents\\\":[{\\\"date\\\":\\\"2026-12-12\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"reason\\\":\\\"8a:factura emitida dentro do prazo\\\"}],\\\"remainingPending\\\":false}},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"transport_partial\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op transport_partial\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"partial\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_with_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"national\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null}]}\",\"source\":\"CIVA6,Lei13/2016PDF7–8 e redacção2025:reutilizar localização já apurada.19(1)bii,2016PDF15/p1426(273),mantidoLei10/2025PDF13:operações no estrangeiro que seriam tributáveis se efectuadas no território nacional;19(2)alterado2025 mantém exclusões próprias. Enquadramento potencial,não dedução concedida/campo11.Não confundir fora do território com isenção/IVAzero,moeda estrangeira,cliente estrangeiro ou caixa06.\",\"inputs\":[{\"id\":\"foreign_goods\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_without_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"goods_available\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_services\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_listed\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_transport_part\",\"sourceKind\":\"services\",\"sourceRowId\":\"transport_partial\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"national\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_with_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"hypothesis_not_taxable\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"no\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"exclusion19_2\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"yes\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"}],\"rows\":[{\"id\":\"foreign_goods\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"g8a-goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":{\"id\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"period\":\"2026-12\",\"current\":true,\"revision\":1,\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false},\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_services\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_listed\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_transport_part\",\"status\":\"determined\",\"territory\":\"outside_portion\",\"relation19\":\"potential\",\"source\":{\"id\":\"transport_partial\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op transport_partial\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"partial\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"national\",\"status\":\"not_applicable\",\"territory\":\"national\",\"relation19\":\"indeterminate\",\"source\":{\"id\":\"g8a-goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"national\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Localização reutilizada aponta para Moçambique;P002operação no estrangeiro não se aplica neste âmbito.Não equivale a isenção nem decide tributação interna.\"},{\"id\":\"hypothesis_not_taxable\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"not_demonstrated\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;pressuposto de tributabilidade interna19(1)bii não demonstrado pelos factos declarados.Isto não decide outros enquadramentos de dedução.\"},{\"id\":\"exclusion19_2\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"excluded_19_2\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;exclusão19(2) declarada e fundamentada afasta este enquadramento potencial.Não calcula ou regulariza dedução.\"}]},\"history\":[{\"version\":\"foreign-operations/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:12:19.857Z\",\"opportunity\":\"opportunity:358\",\"sourceKey\":\"{\\\"version\\\":\\\"foreign-operations/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"foreign_goods\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_without_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"goods_available\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_services\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_listed\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_transport_part\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"transport_partial\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"national\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_with_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"hypothesis_not_taxable\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"no\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"exclusion19_2\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"yes\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"}],\\\"dependencies\\\":[{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":{\\\"id\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"period\\\":\\\"2026-12\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"status\\\":\\\"determined\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"dueEvents\\\":[{\\\"date\\\":\\\"2026-12-12\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"reason\\\":\\\"8a:factura emitida dentro do prazo\\\"}],\\\"remainingPending\\\":false}},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"transport_partial\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op transport_partial\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"partial\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_with_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"national\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null}]}\",\"source\":\"CIVA6,Lei13/2016PDF7–8 e redacção2025:reutilizar localização já apurada.19(1)bii,2016PDF15/p1426(273),mantidoLei10/2025PDF13:operações no estrangeiro que seriam tributáveis se efectuadas no território nacional;19(2)alterado2025 mantém exclusões próprias. Enquadramento potencial,não dedução concedida/campo11.Não confundir fora do território com isenção/IVAzero,moeda estrangeira,cliente estrangeiro ou caixa06.\",\"inputs\":[{\"id\":\"foreign_goods\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_without_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"goods_available\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_services\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_listed\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_transport_part\",\"sourceKind\":\"services\",\"sourceRowId\":\"transport_partial\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"national\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_with_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"hypothesis_not_taxable\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"no\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"exclusion19_2\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"yes\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"}],\"rows\":[{\"id\":\"foreign_goods\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"g8a-goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":{\"id\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"period\":\"2026-12\",\"current\":true,\"revision\":1,\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false},\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_services\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_listed\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_transport_part\",\"status\":\"determined\",\"territory\":\"outside_portion\",\"relation19\":\"potential\",\"source\":{\"id\":\"transport_partial\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op transport_partial\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"partial\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"national\",\"status\":\"not_applicable\",\"territory\":\"national\",\"relation19\":\"indeterminate\",\"source\":{\"id\":\"g8a-goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"national\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Localização reutilizada aponta para Moçambique;P002operação no estrangeiro não se aplica neste âmbito.Não equivale a isenção nem decide tributação interna.\"},{\"id\":\"hypothesis_not_taxable\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"not_demonstrated\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;pressuposto de tributabilidade interna19(1)bii não demonstrado pelos factos declarados.Isto não decide outros enquadramentos de dedução.\"},{\"id\":\"exclusion19_2\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"excluded_19_2\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;exclusão19(2) declarada e fundamentada afasta este enquadramento potencial.Não calcula ou regulariza dedução.\"}]}]}},\"digitalOperations\":{\"opportunity:359\":{\"rows\":[{\"id\":\"web-inbound\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"web-outbound\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-outbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"web-domestic\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-domestic\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"software_service-inbound\",\"kind\":\"service\",\"treatment\":\"software_service\",\"description\":\"SYNTHETIC QA Programa/actualização como serviço, incluindo SaaS\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op software_service-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito 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identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalAsset\":\"yes\",\"assetTransfer\":\"yes\"}},{\"id\":\"consumer\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, 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service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"\",\"buyerTaxRef\":\"\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"representative\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA 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passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"yes\",\"representativeRef\":\"SYNTHETIC QA representante/procuração\",\"communicationPrior\":\"yes\",\"communicationRef\":\"SYNTHETIC QA comunicação anterior\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"business_26_3\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"no\",\"buyerTaxRef\":\"SYNTHETIC QA não sujeito passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"no\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"yes\",\"businessRef\":\"SYNTHETIC QA actividade profissional\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}}],\"rows\":[{\"id\":\"web-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"web-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"web-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_service-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_service-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_service-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"information-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"information-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"information-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"media-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"media-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"media-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"teaching-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"teaching-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"teaching-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"analogous-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"analogous-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"analogous-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"content_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"content_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"content_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"data_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"data_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"data_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"crypto_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"crypto_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"crypto_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"ebook_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"ebook_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"ebook_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"profile_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"profile_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"profile_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"access_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"access_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"access_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"other_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"other_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"other_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"consumer\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"26(4) não atribui por este fundamento as obrigações ao adquirente não sujeito passivo. Conferir26(1–3): qualidade do fornecedor não residente, representante com poderes/comunicação ou aquisição no exercício de actividade. Localização nacional mantida; nenhuma retenção automaticamente imputada ao consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"unknown_quality\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"Qualidade fiscal do adquirente ou referência por esclarecer; localização nacional mantida. Não atribuir automaticamente26(4) nem obrigação de retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"representative\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"representative\",\"obligationReason\":\"26(1)/(2): representante residente identificado, com procuração/poderes e comunicação à contraparte antes da operação; responsabilidade solidária com o representado.33(2) remete26(1–3) para declaração de operações isoladas. Não aplicar automaticamente prazo digital32(1)c ou atribuir retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"business_26_3\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(3): falta de representante e aquisição no exercício de actividade comercial, industrial ou profissional expressamente identificadas; obrigações pelo adquirente.33(2) e23(2) quanto26(3), sem substituir pelo percurso26(4) de sujeito passivo nacional ou presumir montante/prazo.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"}]},\"history\":[{\"version\":\"digital-operations/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:21:26.542Z\",\"opportunity\":\"opportunity:359\",\"sourceKey\":\"{\\\"version\\\":\\\"digital-operations/1\\\",\\\"scope\\\":\\\"opportunity:359\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"web-inbound\\\",\\\"kind\\\":\\\"service\\\",\\\"treatment\\\":\\\"web\\\",\\\"description\\\":\\\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-10\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op web-inbound\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/previsão\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário e utilização\\\",\\\"natureRef\\\":\\\"SYNTHETIC QA natureza contratual service\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos ou pressupostos expressos\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento fornecedor\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA contrato/estabelecimento fornecedor\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA domicílio adquirente\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA contrato/domicílio adquirente\\\",\\\"buyerTaxable\\\":\\\"yes\\\",\\\"buyerTaxRef\\\":\\\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA sujeito passivo fornecedor\\\",\\\"representative\\\":\\\"\\\",\\\"representativeRef\\\":\\\"\\\",\\\"communicationPrior\\\":\\\"\\\",\\\"communicationRef\\\":\\\"\\\",\\\"businessUse\\\":\\\"\\\",\\\"businessRef\\\":\\\"\\\",\\\"goodsPlace\\\":\\\"MZ\\\",\\\"goodsPlaceRef\\\":\\\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\\\",\\\"conditions\\\":{\\\"digitalService\\\":\\\"yes\\\",\\\"serviceSupply\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"web-outbound\\\",\\\"kind\\\":\\\"service\\\",\\\"treatment\\\":\\\"web\\\",\\\"description\\\":\\\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-10\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op web-outbound\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/previsão\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\\\",\\\"useRef\\\":\\\"SYNTHETIC QA 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service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"\",\"buyerTaxRef\":\"\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"representative\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"no\",\"buyerTaxRef\":\"SYNTHETIC QA não sujeito passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"yes\",\"representativeRef\":\"SYNTHETIC QA representante/procuração\",\"communicationPrior\":\"yes\",\"communicationRef\":\"SYNTHETIC QA comunicação anterior\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"business_26_3\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"no\",\"buyerTaxRef\":\"SYNTHETIC QA não sujeito passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"no\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"yes\",\"businessRef\":\"SYNTHETIC QA actividade profissional\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}}],\"rows\":[{\"id\":\"web-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"web-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"web-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_service-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_service-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_service-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"information-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"information-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"information-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"media-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"media-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"media-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"teaching-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"teaching-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"teaching-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"analogous-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"analogous-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"analogous-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"content_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"content_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"content_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"data_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"data_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"data_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"crypto_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"crypto_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"crypto_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"ebook_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"ebook_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"ebook_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"profile_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"profile_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"profile_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"access_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"access_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"access_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"other_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"other_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"other_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"consumer\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"26(4) não atribui por este fundamento as obrigações ao adquirente não sujeito passivo. Conferir26(1–3): qualidade do fornecedor não residente, representante com poderes/comunicação ou aquisição no exercício de actividade. Localização nacional mantida; nenhuma retenção automaticamente imputada ao consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"unknown_quality\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"Qualidade fiscal do adquirente ou referência por esclarecer; localização nacional mantida. Não atribuir automaticamente26(4) nem obrigação de retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"representative\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"representative\",\"obligationReason\":\"26(1)/(2): representante residente identificado, com procuração/poderes e comunicação à contraparte antes da operação; responsabilidade solidária com o representado.33(2) remete26(1–3) para declaração de operações isoladas. Não aplicar automaticamente prazo digital32(1)c ou atribuir retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"business_26_3\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(3): falta de representante e aquisição no exercício de actividade comercial, industrial ou profissional expressamente identificadas; obrigações pelo adquirente.33(2) e23(2) quanto26(3), sem substituir pelo percurso26(4) de sujeito passivo nacional ou presumir montante/prazo.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"}]}]}},\"travelOperations\":{\"opportunity:360\":{\"rows\":[{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"B\",\"description\":\"SYNTHETIC QA viagem B\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op B\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"B-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"1740\",\"ref\":\"SYNTHETIC QA documento/custo B-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"C\",\"description\":\"SYNTHETIC QA viagem C\",\"period\":\"2026-11\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op C\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"C-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"2320\",\"ref\":\"SYNTHETIC QA documento/custo C-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"D\",\"description\":\"SYNTHETIC QA viagem D\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op D\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"D-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo D-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"mixed\",\"description\":\"SYNTHETIC QA viagem mixed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"operationRef\":\"SYNTHETIC QA op mixed\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"mixed\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"1160\",\"allocationRef\":\"SYNTHETIC QA repartição contratual sem percentagem presumida\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"mixed-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo mixed-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"own\",\"description\":\"SYNTHETIC QA viagem own\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op own\",\"documentRef\":\"SYNTHETIC QA 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livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"nov\\\",\\\"period\\\":\\\"2026-11\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"dec\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"mixed\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador2\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"retail_new\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador4\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"}]}\",\"source\":\"CIVA4(5),Lei13/2016PDF7/p1426(265); RIVA Decreto7/2008,38–46,PDF6–8/p104–106: âmbito, prestação única, margem global por período, custos directos de terceiros, excesso negativo e facturação IVA incluído. CIVA17(1),Lei22/2022PDF3:16% usado apenas no divisor da base em2026;Lei10/2025 não altera4/7/8/17. Sem IVA devido, dedução/campo11, regularização ou totaisModeloA calculados. O cálculo fica limitado ao registo e âmbito declarados, não fecha apuramento de toda a organização.\",\"inputs\":[{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"B\",\"description\":\"SYNTHETIC QA viagem B\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op B\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"B-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"1740\",\"ref\":\"SYNTHETIC QA documento/custo B-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"C\",\"description\":\"SYNTHETIC QA viagem C\",\"period\":\"2026-11\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op C\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"C-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"2320\",\"ref\":\"SYNTHETIC QA documento/custo C-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"D\",\"description\":\"SYNTHETIC QA viagem D\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op D\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"D-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo D-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"mixed\",\"description\":\"SYNTHETIC QA viagem mixed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"operationRef\":\"SYNTHETIC QA op mixed\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"mixed\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"1160\",\"allocationRef\":\"SYNTHETIC QA repartição contratual sem percentagem presumida\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"mixed-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo mixed-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"own\",\"description\":\"SYNTHETIC QA viagem own\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op own\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"own\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"own-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo own-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"intermediary\",\"description\":\"SYNTHETIC QA viagem intermediary\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op intermediary\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"no\"},\"costs\":[{\"id\":\"intermediary-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo intermediary-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail\",\"description\":\"SYNTHETIC QA viagem retail\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op retail\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"no\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo retail-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail_new\",\"description\":\"SYNTHETIC QA viagem retail_new\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"operationRef\":\"SYNTHETIC QA op retail_new\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"yes\",\"packageRef\":\"SYNTHETIC QA conjunto novo/serviços substanciais\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail_new-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo retail_new-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"foreign\",\"description\":\"SYNTHETIC QA viagem foreign\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op foreign\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"foreign\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"foreign-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo foreign-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]}],\"periodInputs\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"dec\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"mixed\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"retail_new\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"}],\"rows\":[{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"B\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"1740.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"C\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"D\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"2320.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"mixed\",\"status\":\"determined\",\"regime\":\"mixed\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"1160.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"own\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"intermediary\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"retail\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(4): revenda retalhista sem novo conjunto com serviços não meramente acessórios/complementares segue regime geral.\"},{\"id\":\"retail_new\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"foreign\",\"status\":\"not_applicable\",\"regime\":\"outside\",\"territory\":\"outside\",\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA39(2): sede/estabelecimento prestador fora do território; esta margem nacional não se aplica. Conferir localização/regime próprio, sem isenção ou IVA estrangeiro presumido.\"}],\"periods\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"2320.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"100.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"0.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"-1160.00\",\"carryForward\":\"1160.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"dec\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"2320.00\",\"directCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"1160.00\",\"grossDifference\":\"580.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"500.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"mixed\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"580.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"500.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"retail_new\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"580.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"500.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"}]},\"history\":[{\"version\":\"travel-period-margin/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:42:42.358Z\",\"opportunity\":\"opportunity:360\",\"sourceKey\":\"{\\\"version\\\":\\\"travel-period-margin/1\\\",\\\"scope\\\":\\\"opportunity:360\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"A\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem A\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/registo\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA pacote/parcela/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA 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nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"B-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"1740\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo B-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]},{\\\"id\\\":\\\"C\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem C\\\",\\\"period\\\":\\\"2026-11\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op C\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/registo\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA pacote/parcela/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos\\\",\\\"agencyCountry\\\":\\\"MZ\\\",\\\"agencyRef\\\":\\\"SYNTHETIC QA sede fornecedora MZ\\\",\\\"resources\\\":\\\"third_party\\\",\\\"retailer\\\":\\\"no\\\",\\\"newPackage\\\":\\\"\\\",\\\"packageRef\\\":\\\"\\\",\\\"grossPrice\\\":\\\"1160\\\",\\\"thirdPartyGross\\\":\\\"\\\",\\\"allocationRef\\\":\\\"\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"taxRef\\\":\\\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"C-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"2320\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo C-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]},{\\\"id\\\":\\\"D\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem D\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op 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presumida\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"taxRef\\\":\\\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"mixed-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"580\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo mixed-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]},{\\\"id\\\":\\\"own\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem own\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op own\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/registo\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA pacote/parcela/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA 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MZ\\\",\\\"resources\\\":\\\"third_party\\\",\\\"retailer\\\":\\\"no\\\",\\\"newPackage\\\":\\\"\\\",\\\"packageRef\\\":\\\"\\\",\\\"grossPrice\\\":\\\"1160\\\",\\\"thirdPartyGross\\\":\\\"\\\",\\\"allocationRef\\\":\\\"\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"taxRef\\\":\\\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"foreign-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"580\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo foreign-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]}],\\\"periods\\\":[{\\\"id\\\":\\\"oct\\\",\\\"period\\\":\\\"2026-10\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"nov\\\",\\\"period\\\":\\\"2026-11\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"dec\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"mixed\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador2\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"retail_new\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador4\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"}]}\",\"source\":\"CIVA4(5),Lei13/2016PDF7/p1426(265); RIVA Decreto7/2008,38–46,PDF6–8/p104–106: âmbito, prestação única, margem global por período, custos directos de terceiros, excesso negativo e facturação IVA incluído. CIVA17(1),Lei22/2022PDF3:16% usado apenas no divisor da base em2026;Lei10/2025 não altera4/7/8/17. Sem IVA devido, dedução/campo11, regularização ou totaisModeloA calculados. O cálculo fica limitado ao registo e âmbito declarados, não fecha apuramento de toda a organização.\",\"inputs\":[{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"B\",\"description\":\"SYNTHETIC QA viagem B\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op B\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"B-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"1740\",\"ref\":\"SYNTHETIC QA documento/custo B-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"C\",\"description\":\"SYNTHETIC QA viagem C\",\"period\":\"2026-11\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op C\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"C-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"2320\",\"ref\":\"SYNTHETIC QA documento/custo C-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"D\",\"description\":\"SYNTHETIC QA viagem D\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op D\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"D-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo D-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"mixed\",\"description\":\"SYNTHETIC QA viagem mixed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"operationRef\":\"SYNTHETIC QA op mixed\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"mixed\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"1160\",\"allocationRef\":\"SYNTHETIC QA repartição contratual sem percentagem presumida\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"mixed-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo mixed-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"own\",\"description\":\"SYNTHETIC QA viagem own\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op own\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"own\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"own-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo own-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"intermediary\",\"description\":\"SYNTHETIC QA viagem intermediary\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op intermediary\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"no\"},\"costs\":[{\"id\":\"intermediary-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo intermediary-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail\",\"description\":\"SYNTHETIC QA viagem retail\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op retail\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"no\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo retail-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail_new\",\"description\":\"SYNTHETIC QA viagem retail_new\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"operationRef\":\"SYNTHETIC QA op retail_new\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"yes\",\"packageRef\":\"SYNTHETIC QA conjunto novo/serviços substanciais\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail_new-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo retail_new-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"foreign\",\"description\":\"SYNTHETIC QA viagem foreign\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op foreign\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"foreign\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"foreign-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo foreign-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]}],\"periodInputs\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"dec\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"mixed\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"retail_new\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"}],\"rows\":[{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"B\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"1740.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"C\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"D\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"2320.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"mixed\",\"status\":\"determined\",\"regime\":\"mixed\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"1160.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"own\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"intermediary\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"retail\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(4): revenda retalhista sem novo conjunto com serviços não meramente acessórios/complementares segue regime geral.\"},{\"id\":\"retail_new\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"foreign\",\"status\":\"not_applicable\",\"regime\":\"outside\",\"territory\":\"outside\",\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA39(2): sede/estabelecimento prestador fora do território; esta margem nacional não se aplica. Conferir localização/regime próprio, sem isenção ou IVA estrangeiro presumido.\"}],\"periods\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"2320.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"100.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"0.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"-1160.00\",\"carryForward\":\"1160.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. 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Facto gerador e exigibilidade7 identificados no âmbito declarado;sem calcular IVA,base ou dedução.\"},{\"id\":\"partial_8c\",\"status\":\"determined\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[{\"date\":\"2026-12-05\",\"amount\":\"232.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"}],\"remainingPending\":true,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. 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Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"partial_then_full\",\"status\":\"determined\",\"eventDate\":\"2026-12-08\",\"eventTiming\":\"acto do pagamento integral\",\"dueEvents\":[{\"date\":\"2026-12-05\",\"amount\":\"232.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"},{\"date\":\"2026-12-08\",\"amount\":\"928.00\",\"reason\":\"8c: saldo recebido na liquidação integral, descontando parcelas já exigíveis\"}],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133:7(9)/RIVA40, acto do pagamento integral em 2026-12-08. Exigibilidade8 separada por factura/recebimento, sem duplicação de parcela e restante. Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"invoice_before_start\",\"status\":\"determined\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[{\"date\":\"2026-12-02\",\"amount\":\"1160.00\",\"reason\":\"8a: factura antecipada emitida no prazo; facto gerador especial ainda não ocorrido\"}],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Exigibilidade8a/b por factura/prazo identificados, sem usar essa data como pagamento integral ou início7(9).\"},{\"id\":\"travel_deferred\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Sem pagamento integral e sem início: facto gerador7(9) ainda não ocorrido no âmbito declarado; sem antecipação automática por adiantamento.\"},{\"id\":\"exit_a\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_b\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_c\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_d\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"still_held\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"CIVA7(8): bens/operação continuam abrangidos pelo regime; facto gerador e exigibilidade diferidos. Factura ou recebimento não são tratados como saída fiscal por este percurso.\"}]},\"history\":[{\"version\":\"travel-suspensive-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:42:43.240Z\",\"opportunity\":\"opportunity:360\",\"sourceKey\":\"{\\\"version\\\":\\\"travel-suspensive-events/1\\\",\\\"scope\\\":\\\"opportunity:360\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"full_first\\\",\\\"treatment\\\":\\\"travel_special\\\",\\\"description\\\":\\\"SYNTHETIC QA evento full_first\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento evento\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA parcela viagem/bens identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"no\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"received\\\",\\\"paymentDate\\\":\\\"2026-12-05\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento\\\",\\\"amount\\\":\\\"1160\\\",\\\"paymentAmount\\\":\\\"1160\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"\\\",\\\"fxRate\\\":\\\"\\\",\\\"fxDate\\\":\\\"\\\",\\\"fxSource\\\":\\\"\\\",\\\"fxRuleRef\\\":\\\"\\\",\\\"fxDirection\\\":\\\"\\\",\\\"travelRowId\\\":\\\"A\\\",\\\"fullPaymentState\\\":\\\"full\\\",\\\"fullPaymentDate\\\":\\\"2026-12-05\\\",\\\"fullPaymentRef\\\":\\\"SYNTHETIC QA liquidação integral\\\",\\\"startState\\\":\\\"started\\\",\\\"startDate\\\":\\\"2026-12-10\\\",\\\"startRef\\\":\\\"SYNTHETIC QA primeiro serviço\\\",\\\"regimeClause\\\":\\\"\\\",\\\"entryDate\\\":\\\"\\\",\\\"entryRef\\\":\\\"\\\",\\\"regimeStatus\\\":\\\"\\\",\\\"exitDate\\\":\\\"\\\",\\\"exitRef\\\":\\\"\\\",\\\"cessationConfirmed\\\":\\\"\\\"},{\\\"id\\\":\\\"start_first\\\",\\\"treatment\\\":\\\"travel_special\\\",\\\"description\\\":\\\"SYNTHETIC QA evento start_first\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento evento\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA parcela viagem/bens identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"no\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"received\\\",\\\"paymentDate\\\":\\\"2026-12-20\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento\\\",\\\"amount\\\":\\\"1160\\\",\\\"paymentAmount\\\":\\\"1160\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"\\\",\\\"fxRate\\\":\\\"\\\",\\\"fxDate\\\":\\\"\\\",\\\"fxSource\\\":\\\"\\\",\\\"fxRuleRef\\\":\\\"\\\",\\\"fxDirection\\\":\\\"\\\",\\\"travelRowId\\\":\\\"A\\\",\\\"fullPaymentState\\\":\\\"full\\\",\\\"fullPaymentDate\\\":\\\"2026-12-20\\\",\\\"fullPaymentRef\\\":\\\"SYNTHETIC QA liquidação integral\\\",\\\"startState\\\":\\\"started\\\",\\\"startDate\\\":\\\"2026-12-10\\\",\\\"startRef\\\":\\\"SYNTHETIC QA primeiro serviço\\\",\\\"regimeClause\\\":\\\"\\\",\\\"entryDate\\\":\\\"\\\",\\\"entryRef\\\":\\\"\\\",\\\"regimeStatus\\\":\\\"\\\",\\\"exitDate\\\":\\\"\\\",\\\"exitRef\\\":\\\"\\\",\\\"cessationConfirmed\\\":\\\"\\\"},{\\\"id\\\":\\\"same_day\\\",\\\"treatment\\\":\\\"travel_special\\\",\\\"description\\\":\\\"SYNTHETIC QA evento same_day\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento evento\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA parcela viagem/bens identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA 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Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"invoice_before_start\",\"status\":\"determined\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[{\"date\":\"2026-12-02\",\"amount\":\"1160.00\",\"reason\":\"8a: factura antecipada emitida no prazo; facto gerador especial ainda não ocorrido\"}],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. 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Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Exigibilidade8a/b por factura/prazo identificados, sem usar essa data como pagamento integral ou início7(9).\"},{\"id\":\"travel_deferred\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Sem pagamento integral e sem início: facto gerador7(9) ainda não ocorrido no âmbito declarado; sem antecipação automática por adiantamento.\"},{\"id\":\"exit_a\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_b\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_c\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_d\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"still_held\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"CIVA7(8): bens/operação continuam abrangidos pelo regime; facto gerador e exigibilidade diferidos. Factura ou recebimento não são tratados como saída fiscal por este percurso.\"}]}]}},\"objectiveImports\":{\"opportunity:361\":{\"rows\":[{\"id\":\"annexI_goods\",\"description\":\"SYNTHETIC QA bens annexI_goods\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"annexI_goods-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"pharma_manufacturing_inputs\",\"description\":\"SYNTHETIC QA bens pharma_manufacturing_inputs\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"pharma_manufacturing_inputs-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_maize\",\"description\":\"SYNTHETIC QA bens listed_maize\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_maize-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_maize_flour\",\"description\":\"SYNTHETIC QA bens listed_maize_flour\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_maize_flour-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_rice\",\"description\":\"SYNTHETIC QA bens listed_rice\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_rice-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_bread\",\"description\":\"SYNTHETIC QA bens listed_bread\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_bread-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_iodised_salt\",\"description\":\"SYNTHETIC QA bens listed_iodised_salt\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_iodised_salt-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_infant_powdered_milk\",\"description\":\"SYNTHETIC QA bens listed_infant_powdered_milk\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_infant_powdered_milk-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_wheat\",\"description\":\"SYNTHETIC QA bens listed_wheat\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_wheat-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_wheat_flour\",\"description\":\"SYNTHETIC QA bens listed_wheat_flour\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_wheat_flour-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_fresh_chilled_tomato\",\"description\":\"SYNTHETIC QA bens listed_fresh_chilled_tomato\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_fresh_chilled_tomato-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_potato\",\"description\":\"SYNTHETIC QA bens listed_potato\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_potato-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_onion\",\"description\":\"SYNTHETIC QA bens listed_onion\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_onion-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_frozen_horse_mackerel\",\"description\":\"SYNTHETIC QA bens listed_frozen_horse_mackerel\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_frozen_horse_mackerel-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]},{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"scope\\\":\\\"opportunity:361\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"annexI_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA bens annexI_goods\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"annexI_goods-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-001\\\",\\\"annexIOnly\\\":true,\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},\\\"reusedFrom\\\":\\\"\\\"},{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"description\\\":\\\"SYNTHETIC QA bens pharma_manufacturing_inputs\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"pharma_manufacturing_inputs-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; 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Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. 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projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"cultural_publications\",\"description\":\"SYNTHETIC QA bens cultural_publications\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"cultural_publications-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"health_assistive\",\"description\":\"SYNTHETIC QA bens health_assistive\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"health_assistive-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"human_materials\",\"description\":\"SYNTHETIC QA bens human_materials\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"human_materials-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"mosquito_nets\",\"description\":\"SYNTHETIC QA bens mosquito_nets\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"mosquito_nets-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"medicines\",\"description\":\"SYNTHETIC QA bens medicines\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"medicines-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"}],\"rows\":[{\"id\":\"annexI_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-001; código 0102.21.00; -Bovinos domésticos - Reprodutores de raça pura; PDF5; annexI-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"pharma_manufacturing_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_rice\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_bread\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_iodised_salt\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_infant_powdered_milk\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_fresh_chilled_tomato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_potato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_onion\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_frozen_horse_mackerel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_lighting_kerosene\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_domestic_lpg\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_jet_fuel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_eligible_bicycles\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_condoms\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_insecticides\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"official_military_supplies\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(11),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"industrial_feed_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(g),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"veterinary_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(i),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"cultural_publications\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(9)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"health_assistive\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"human_materials\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(c),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"mosquito_nets\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(e),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"medicines\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(f),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"}]},\"history\":[{\"version\":\"objective-imports/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T07:45:01.700Z\",\"opportunity\":\"opportunity:361\",\"sourceKey\":\"{\\\"version\\\":\\\"objective-imports/1\\\",\\\"catalog\\\":[{\\\"id\\\":\\\"annexI_goods\\\",\\\"label\\\":\\\"Equipamento, sementes e outros bens do Anexo I — artigo9(12)(h)\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexI-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"O bem transmitido corresponde ao código e à designação da posição escolhida no Anexo I; não basta a actividade agrícola, a marca ou uma indicação genérica de equipamento\\\",\\\"Qualificadores expressos na posição conferidos e fundamentados, incluindo natureza, destino, certificação, peso, capacidade ou potência quando exigidos nessa linha; não acrescentar condições a linhas que não as exigem\\\"]},{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]},{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]},{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"scope\\\":\\\"opportunity:361\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"annexI_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA bens annexI_goods\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"annexI_goods-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-001\\\",\\\"annexIOnly\\\":true,\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},\\\"reusedFrom\\\":\\\"\\\"},{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"description\\\":\\\"SYNTHETIC QA bens pharma_manufacturing_inputs\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"pharma_manufacturing_inputs-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; 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Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. 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projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"cultural_publications\",\"description\":\"SYNTHETIC QA bens cultural_publications\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"cultural_publications-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"health_assistive\",\"description\":\"SYNTHETIC QA bens health_assistive\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"health_assistive-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"human_materials\",\"description\":\"SYNTHETIC QA bens human_materials\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"human_materials-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"mosquito_nets\",\"description\":\"SYNTHETIC QA bens mosquito_nets\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"mosquito_nets-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"medicines\",\"description\":\"SYNTHETIC QA bens medicines\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"medicines-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"}],\"rows\":[{\"id\":\"annexI_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-001; código 0102.21.00; -Bovinos domésticos - Reprodutores de raça pura; PDF5; annexI-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"pharma_manufacturing_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_rice\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_bread\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_iodised_salt\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_infant_powdered_milk\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_fresh_chilled_tomato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_potato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_onion\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_frozen_horse_mackerel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_lighting_kerosene\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_domestic_lpg\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_jet_fuel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_eligible_bicycles\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_condoms\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_insecticides\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"official_military_supplies\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(11),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"industrial_feed_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(g),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"veterinary_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(i),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"cultural_publications\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(9)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"health_assistive\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"human_materials\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(c),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"mosquito_nets\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(e),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"medicines\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(f),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"}]}]}},\"minerImports\":{\"opportunity:362\":{\"rows\":[{\"id\":\"baggage\",\"treatment\":\"baggage\",\"description\":\"SYNTHETIC QA bens baggage\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro baggage\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"changed\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"personalBaggage\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"vehicle\",\"value\":\"15000\",\"periodTotal\":\"15000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"monthly\",\"treatment\":\"monthly\",\"description\":\"SYNTHETIC QA bens monthly\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro monthly\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"ownedRSA\":\"yes\",\"route\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"vehicle\",\"value\":\"15000\",\"periodTotal\":\"15000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"accumulated\",\"treatment\":\"accumulated\",\"description\":\"SYNTHETIC QA bens accumulated\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro accumulated\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"ownedRSA\":\"yes\",\"licensedCompany\":\"yes\",\"unusedMonths\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"vehicle\",\"value\":\"15000\",\"periodTotal\":\"90000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"appliance\",\"treatment\":\"appliance\",\"description\":\"SYNTHETIC QA bens appliance\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro appliance\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"oneAppliance\":\"yes\",\"annualQuota\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"frigorífico\",\"value\":\"15000\",\"periodTotal\":\"15000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"vehicle\",\"treatment\":\"vehicle\",\"description\":\"SYNTHETIC QA bens vehicle\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro vehicle\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"oneVehicle\":\"yes\",\"vehicleQuota\":\"yes\",\"noAlienation\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta 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Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"accumulated\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,4\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,4;pressupostos expressos de projecção. Momento/procedimento8:saída do armazém de regime para entrega às famílias. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"appliance\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_baggage\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(3);Decreto3/2011,6(1)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(3);Decreto3/2011,6(1);pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(1)–(3)/(5)–(9)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,6(1)–(3)/(5)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"separate_vehicle\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(3)–(9)\",\"reason\":\"Redução50% das imposições no cenário específico de veículo separado da bagagem6(4),não taxa deIVA nem benefício geral. IVA informado160.123456×50%=80.061728MZN,aritmética exacta sem arredondamento fiscal presumido.Decreto3/2011,6(3)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"heir\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a;pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"}]},\"history\":[{\"version\":\"miner-imports/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T08:09:14.599Z\",\"opportunity\":\"opportunity:362\",\"sourceKey\":\"{\\\"version\\\":\\\"miner-imports/1\\\",\\\"scope\\\":\\\"opportunity:362\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"baggage\\\",\\\"treatment\\\":\\\"baggage\\\",\\\"description\\\":\\\"SYNTHETIC QA bens baggage\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA mineiro baggage\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/visto\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/direito/operação identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos ou pressupostos expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"personalBaggage\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"ownedRSA\\\":\\\"yes\\\",\\\"route\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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pressupostos expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"ownedRSA\\\":\\\"yes\\\",\\\"licensedCompany\\\":\\\"yes\\\",\\\"unusedMonths\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"90000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações externas\\\",\\\"accumulationStart\\\":\\\"2026-05\\\",\\\"accumulationMonths\\\":\\\"6\\\",\\\"arrivalDate\\\":\\\"2026-09-01\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"extensionRef\\\":\\\"\\\",\\\"previousBenefit\\\":\\\"none\\\",\\\"previousBenefitDate\\\":\\\"\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\"},{\\\"id\\\":\\\"appliance\\\",\\\"treatment\\\":\\\"appliance\\\",\\\"description\\\":\\\"SYNTHETIC QA bens appliance\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA mineiro appliance\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/visto\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/direito/operação identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos ou pressupostos expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"oneAppliance\\\":\\\"yes\\\",\\\"annualQuota\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"frigorífico\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"oneVehicle\\\":\\\"yes\\\",\\\"vehicleQuota\\\":\\\"yes\\\",\\\"noAlienation\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"accumulated\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,4\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,4;pressupostos expressos de projecção. Momento/procedimento8:saída do armazém de regime para entrega às famílias. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"appliance\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_baggage\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(3);Decreto3/2011,6(1)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(3);Decreto3/2011,6(1);pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(1)–(3)/(5)–(9)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,6(1)–(3)/(5)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"separate_vehicle\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(3)–(9)\",\"reason\":\"Redução50% das imposições no cenário específico de veículo separado da bagagem6(4),não taxa deIVA nem benefício geral. IVA informado160.123456×50%=80.061728MZN,aritmética exacta sem arredondamento fiscal presumido.Decreto3/2011,6(3)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"heir\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a;pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"}]}]}},\"returneeImports\":{\"opportunity:363\":{\"rows\":[{\"id\":\"owned\",\"currency\":\"MZN\",\"treatment\":\"owned\",\"description\":\"SYNTHETIC QA veículo owned\",\"beneficiary\":\"SYNTHETIC QA beneficiário owned\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA âmbito revisto\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2025-01-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"recent\",\"currency\":\"MZN\",\"treatment\":\"recent\",\"description\":\"SYNTHETIC QA veículo recent\",\"beneficiary\":\"SYNTHETIC QA beneficiário recent\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"separate\",\"currency\":\"MZN\",\"treatment\":\"separate\",\"description\":\"SYNTHETIC QA veículo separate\",\"beneficiary\":\"SYNTHETIC QA beneficiário separate\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"}],\"result\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T08:51:23.323Z\",\"sourceKey\":\"{\\\"version\\\":1,\\\"scope\\\":\\\"opportunity:363\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"owned\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"owned\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo owned\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário owned\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA âmbito revisto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração uso\\\",\\\"arrival\\\":\\\"2026-09-01\\\",\\\"request\\\":\\\"2026-09-20\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"ownedSince\\\":\\\"2025-01-01\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"previous\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"SYNTHETIC QA histórico completo incluindo outros dossiers\\\",\\\"extensionRef\\\":\\\"\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA pressuposto de substituição63(3)b\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"definitive\\\":\\\"yes\\\",\\\"single\\\":\\\"yes\\\",\\\"ownership\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"undertaking\\\":\\\"yes\\\",\\\"history\\\":\\\"yes\\\",\\\"substitution\\\":\\\"yes\\\"},\\\"ownershipAssessment\\\":\\\"2026-09-01\\\"},{\\\"id\\\":\\\"recent\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"recent\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo recent\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário recent\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA veículo/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração uso\\\",\\\"arrival\\\":\\\"2026-09-01\\\",\\\"request\\\":\\\"2026-09-20\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"ownedSince\\\":\\\"2026-08-01\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"previous\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"SYNTHETIC QA histórico completo incluindo outros dossiers\\\",\\\"extensionRef\\\":\\\"\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA pressuposto de substituição63(3)b\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"definitive\\\":\\\"yes\\\",\\\"single\\\":\\\"yes\\\",\\\"ownership\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"undertaking\\\":\\\"yes\\\",\\\"history\\\":\\\"yes\\\",\\\"substitution\\\":\\\"yes\\\"},\\\"ownershipAssessment\\\":\\\"2026-09-01\\\"},{\\\"id\\\":\\\"separate\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"separate\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo separate\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário separate\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA veículo/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração uso\\\",\\\"arrival\\\":\\\"2026-09-01\\\",\\\"request\\\":\\\"2026-09-20\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"ownedSince\\\":\\\"2026-08-01\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"previous\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"SYNTHETIC QA histórico completo incluindo outros dossiers\\\",\\\"extensionRef\\\":\\\"\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA pressuposto de substituição63(3)b\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"definitive\\\":\\\"yes\\\",\\\"single\\\":\\\"yes\\\",\\\"ownership\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"undertaking\\\":\\\"yes\\\",\\\"history\\\":\\\"yes\\\",\\\"substitution\\\":\\\"yes\\\"},\\\"ownershipAssessment\\\":\\\"2026-09-01\\\"}]}\",\"inputs\":[{\"id\":\"owned\",\"currency\":\"MZN\",\"treatment\":\"owned\",\"description\":\"SYNTHETIC QA veículo owned\",\"beneficiary\":\"SYNTHETIC QA beneficiário owned\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA âmbito revisto\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2025-01-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"recent\",\"currency\":\"MZN\",\"treatment\":\"recent\",\"description\":\"SYNTHETIC QA veículo recent\",\"beneficiary\":\"SYNTHETIC QA beneficiário recent\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"separate\",\"currency\":\"MZN\",\"treatment\":\"separate\",\"description\":\"SYNTHETIC QA veículo separate\",\"beneficiary\":\"SYNTHETIC QA beneficiário separate\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"}],\"rows\":[{\"id\":\"owned\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Isenção integral no âmbito demonstrado do veículo.63(3)a,primeira parte;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,primeira parte\"},{\"id\":\"recent\",\"status\":\"reduced\",\"importVat\":\"32.0246912\",\"deduction\":null,\"reason\":\"Redução80% das imposições;IVA normal informado×20%=32.0246912MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)a,segunda parte;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,segunda parte\"},{\"id\":\"separate\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"reason\":\"Redução50% das imposições;IVA normal informado×50%=80.061728MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)b/e;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)b/e\"}]},\"history\":[{\"revision\":1,\"calculatedAt\":\"2026-10-25T08:51:23.287Z\",\"sourceKey\":\"{\\\"version\\\":1,\\\"scope\\\":\\\"opportunity:363\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"owned\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"owned\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo owned\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário owned\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA veículo/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração 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veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"}],\"rows\":[{\"id\":\"owned\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Isenção integral no âmbito 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Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,primeira parte\"},{\"id\":\"recent\",\"status\":\"reduced\",\"importVat\":\"32.0246912\",\"deduction\":null,\"reason\":\"Redução80% das imposições;IVA normal informado×20%=32.0246912MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)a,segunda parte;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,segunda parte\"},{\"id\":\"separate\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"reason\":\"Redução50% das imposições;IVA normal informado×50%=80.061728MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)b/e;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)b/e\"}]}]},\"opportunity:366\":{\"rows\":[{\"id\":\"civil_baggage-personal\",\"currency\":\"MZN\",\"treatment\":\"civil_baggage\",\"description\":\"SYNTHETIC QA bagagem civil_baggage-personal\",\"beneficiary\":\"SYNTHETIC QA viajante civil_baggage-personal\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA âmbito revisto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos 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student_baggage-household\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos disponíveis\",\"arrival\":\"2026-10-10\",\"request\":\"\",\"stayStart\":\"2024-01-01\",\"stayEnd\":\"2026-10-09\",\"ownedSince\":\"\",\"importDate\":\"2026-10-10\",\"previous\":\"\",\"previousDate\":\"\",\"historyRef\":\"\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"\",\"normalVat\":\"\",\"normalVatRef\":\"\",\"conditions\":{\"definitive\":\"yes\",\"mission\":\"yes\",\"reasonable\":\"yes\",\"nonCommercial\":\"yes\",\"baggageGoods\":\"yes\",\"earlyService\":\"yes\"},\"missionRef\":\"SYNTHETIC QA referência de missão pública/estudo\",\"missionPlannedEnd\":\"2027-01-01\",\"baggageKind\":\"household\",\"baggageRoute\":\"accompanied\",\"earlyReturnRef\":\"SYNTHETIC QA regresso por serviço doEstado\"},{\"id\":\"early_state_baggage-personal\",\"currency\":\"MZN\",\"treatment\":\"early_state_baggage\",\"description\":\"SYNTHETIC QA bagagem early_state_baggage-personal\",\"beneficiary\":\"SYNTHETIC QA viajante early_state_baggage-personal\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos disponíveis\",\"arrival\":\"2026-10-10\",\"request\":\"\",\"stayStart\":\"2024-01-01\",\"stayEnd\":\"2026-10-09\",\"ownedSince\":\"\",\"importDate\":\"2026-10-10\",\"previous\":\"\",\"previousDate\":\"\",\"historyRef\":\"\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"\",\"normalVat\":\"\",\"normalVatRef\":\"\",\"conditions\":{\"definitive\":\"yes\",\"mission\":\"yes\",\"reasonable\":\"yes\",\"nonCommercial\":\"yes\",\"baggageGoods\":\"yes\",\"earlyService\":\"yes\"},\"missionRef\":\"SYNTHETIC QA referência de missão pública/estudo\",\"missionPlannedEnd\":\"2027-01-01\",\"baggageKind\":\"personal\",\"baggageRoute\":\"accompanied\",\"earlyReturnRef\":\"SYNTHETIC QA regresso por serviço doEstado\"},{\"id\":\"early_state_baggage-household\",\"currency\":\"MZN\",\"treatment\":\"early_state_baggage\",\"description\":\"SYNTHETIC QA bagagem early_state_baggage-household\",\"beneficiary\":\"SYNTHETIC QA viajante early_state_baggage-household\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos disponíveis\",\"arrival\":\"2026-10-10\",\"request\":\"\",\"stayStart\":\"2024-01-01\",\"stayEnd\":\"2026-10-09\",\"ownedSince\":\"\",\"importDate\":\"2026-10-10\",\"previous\":\"\",\"previousDate\":\"\",\"historyRef\":\"\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"\",\"normalVat\":\"\",\"normalVatRef\":\"\",\"conditions\":{\"definitive\":\"yes\",\"mission\":\"yes\",\"reasonable\":\"yes\",\"nonCommercial\":\"yes\",\"baggageGoods\":\"yes\",\"earlyService\":\"yes\"},\"missionRef\":\"SYNTHETIC QA referência de missão pública/estudo\",\"missionPlannedEnd\":\"2027-01-01\",\"baggageKind\":\"household\",\"baggageRoute\":\"accompanied\",\"earlyReturnRef\":\"SYNTHETIC QA regresso por serviço doEstado\"},{\"id\":\"unaccompanied\",\"currency\":\"MZN\",\"treatment\":\"student_baggage\",\"description\":\"SYNTHETIC QA bagagem unaccompanied\",\"beneficiary\":\"SYNTHETIC QA viajante unaccompanied\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos disponíveis\",\"arrival\":\"2026-04-13\",\"request\":\"\",\"stayStart\":\"2024-01-01\",\"stayEnd\":\"2026-04-12\",\"ownedSince\":\"\",\"importDate\":\"2026-10-10\",\"previous\":\"\",\"previousDate\":\"\",\"historyRef\":\"\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"\",\"normalVat\":\"\",\"normalVatRef\":\"\",\"conditions\":{\"definitive\":\"yes\",\"mission\":\"yes\",\"reasonable\":\"yes\",\"nonCommercial\":\"yes\",\"baggageGoods\":\"yes\",\"earlyService\":\"yes\"},\"missionRef\":\"SYNTHETIC QA referência de missão pública/estudo\",\"missionPlannedEnd\":\"2027-01-01\",\"baggageKind\":\"personal\",\"baggageRoute\":\"unaccompanied\",\"earlyReturnRef\":\"SYNTHETIC QA regresso por serviço doEstado\"},{\"id\":\"advance-authorised\",\"currency\":\"MZN\",\"treatment\":\"student_baggage\",\"description\":\"SYNTHETIC QA bagagem unaccompanied\",\"beneficiary\":\"SYNTHETIC QA viajante unaccompanied\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos disponíveis\",\"arrival\":\"2026-10-20\",\"request\":\"\",\"stayStart\":\"2024-01-01\",\"stayEnd\":\"2026-10-09\",\"ownedSince\":\"\",\"importDate\":\"2026-10-10\",\"previous\":\"\",\"previousDate\":\"\",\"historyRef\":\"\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"\",\"normalVat\":\"\",\"normalVatRef\":\"\",\"conditions\":{\"definitive\":\"yes\",\"mission\":\"yes\",\"reasonable\":\"yes\",\"nonCommercial\":\"yes\",\"baggageGoods\":\"yes\",\"earlyService\":\"yes\",\"advanceClearance\":\"yes\"},\"missionRef\":\"SYNTHETIC QA referência de missão pública/estudo\",\"missionPlannedEnd\":\"2027-01-01\",\"baggageKind\":\"personal\",\"baggageRoute\":\"unaccompanied\",\"earlyReturnRef\":\"SYNTHETIC QA regresso por serviço doEstado\",\"earlyBaggageRef\":\"SYNTHETIC QA estância/âmbito61(2)\"},{\"id\":\"early-short\",\"currency\":\"MZN\",\"treatment\":\"early_state_baggage\",\"description\":\"SYNTHETIC QA bagagem early-short\",\"beneficiary\":\"SYNTHETIC QA viajante early-short\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos disponíveis\",\"arrival\":\"2026-10-10\",\"request\":\"\",\"stayStart\":\"2026-02-01\",\"stayEnd\":\"2026-10-09\",\"ownedSince\":\"\",\"importDate\":\"2026-10-10\",\"previous\":\"\",\"previousDate\":\"\",\"historyRef\":\"\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"\",\"normalVat\":\"\",\"normalVatRef\":\"\",\"conditions\":{\"definitive\":\"yes\",\"mission\":\"yes\",\"reasonable\":\"yes\",\"nonCommercial\":\"yes\",\"baggageGoods\":\"yes\",\"earlyService\":\"yes\"},\"missionRef\":\"SYNTHETIC QA referência de missão pública/estudo\",\"missionPlannedEnd\":\"2028-02-01\",\"baggageKind\":\"personal\",\"baggageRoute\":\"accompanied\",\"earlyReturnRef\":\"SYNTHETIC QA regresso por serviço doEstado\"}],\"rows\":[{\"id\":\"civil_baggage-personal\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):objectos de uso pessoal com sinais de uso57(3)a;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"civil_baggage-household\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):móveis,roupas e objectos de uso doméstico57(3)b;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"military_baggage-personal\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):objectos de uso pessoal com sinais de uso57(3)a;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"military_baggage-household\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):móveis,roupas e objectos de uso doméstico57(3)b;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"student_baggage-personal\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):objectos de uso pessoal com sinais de uso57(3)a;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"student_baggage-household\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):móveis,roupas e objectos de uso doméstico57(3)b;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"early_state_baggage-personal\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)d/57(3):objectos de uso pessoal com sinais de uso57(3)a;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)d/57(3)\"},{\"id\":\"early_state_baggage-household\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)d/57(3):móveis,roupas e objectos de uso doméstico57(3)b;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)d/57(3)\"},{\"id\":\"unaccompanied\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):objectos de uso pessoal com sinais de uso57(3)a;via não acompanhada61. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"advance-authorised\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)c/57(3):objectos de uso pessoal com sinais de uso57(3)a;via não acompanhada61. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)c/57(3)\"},{\"id\":\"early-short\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Bagagem abrangida por57(2)d/57(3):objectos de uso pessoal com sinais de uso57(3)a;via acompanhada. Cenário condicionado aos pressupostos expressos;IVA de importação isento no benefício integral indicado.Sem concessão administrativa automática,direitos,ICE,dedução ou campo11.Sem exigir nacionalidade/idade mínima,quota5anos ou requerimento60+30dias de veículos.Oart57(4) não dispensa formalidades nestas alíneas c/d.\",\"source\":\"P058 — CIVA12(2)a;Decreto37/2023,57(2)c/d e57(3),PDF10/p1474;61 e63(1),PDF11/p1475. Decreto27/2026 altera14/58/QuadrosV/VI,sem alterar57/61/63. Fonte oficial arquivada porhash;sem condições de veículos ou de mineiros transplantadas à bagagem.;57(2)d/57(3)\"}]}]}}}"} \ No newline at end of file diff --git a/tests/frontend/fixtures/iva-remission.json b/tests/frontend/fixtures/iva-remission.json new file mode 100644 index 00000000..22c7942b --- /dev/null +++ b/tests/frontend/fixtures/iva-remission.json @@ -0,0 +1 @@ +{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:367","project_title":"SYNTHETIC QA — P047 quatro famílias","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{\"opportunity:329\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"g5b-0\",\"field\":\"10\",\"period\":\"2026-12\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"100\",\"vat\":\"16\",\"gross\":\"116\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA G5B 001\",\"documentDate\":\"2026-12-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"taxable_only\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)\",\"acquisitionTreatment\":\"normal\",\"acquisitionTreatmentOrigin\":{\"id\":\"former_exploration_exemption\",\"source\":\"Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\"}}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true,\"absent\":[]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:00:48.561Z\",\"opportunity\":\"opportunity:329\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1235:daf5d44b323e1802:acquisition-continuity/1\",\"basis\":\"CIVA arts.18(1)(a),18(2) (Lei10/2025),18(3–5),19(1)(a),19(2),20 (Lei22/2022),21(1–3); âmbito interno, afectação exclusiva, mesmo período, sem exclusões ou dedução parcial.\",\"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.; Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-12\",\"complete\":true,\"absent\":[]}]},\"rows\":[{\"id\":\"g5b-0\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"deductible\":\"16.00\",\"reason\":\"Dedução projectada sob pressupostos explícitos; não certifica factura ou declaração.\"}],\"inputs\":[{\"id\":\"g5b-0\",\"field\":\"10\",\"period\":\"2026-12\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"100\",\"vat\":\"16\",\"gross\":\"116\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA G5B 001\",\"documentDate\":\"2026-12-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"taxable_only\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)\",\"acquisitionTreatment\":\"normal\",\"acquisitionTreatmentOrigin\":{\"id\":\"former_exploration_exemption\",\"source\":\"Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\"}}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"10\":\"16.00\",\"11\":null,\"12\":null,\"13\":null,\"14\":null,\"15\":null,\"16\":null,\"17\":null,\"18\":null,\"01\":null,\"02\":null,\"03\":null,\"04\":null,\"05\":null,\"06\":null,\"07\":null,\"08\":\"0.00\",\"09\":\"0.00\"},\"reasons\":[\"01/02: vendas ou IVA mensal em falta, execução incompleta ou desactualizada.\",\"Campo03: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo04: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo05: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo06: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo07: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo11: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo12: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo13: fora deste lote, sem declaração expressa de inexistência de operações.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:00:48.552Z\",\"opportunity\":\"opportunity:329\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"752:68f2e2e9b3f800b7:acquisition-continuity/1\",\"basis\":\"CIVA arts.18(1)(a),18(2) (Lei10/2025),18(3–5),19(1)(a),19(2),20 (Lei22/2022),21(1–3); âmbito interno, afectação exclusiva, mesmo período, sem exclusões ou dedução parcial.\",\"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.; Aviso da Assembleia da República,BR89/I Série,08/06/2017,PDF1/p.569:ordena eliminação de14(2)(c) e transcreve «c) eliminado». CIVA republicado Lei13/2016,PDF13/p.1426(271),continha aquisição de serviços de perfuração,pesquisa e construção de infra-estruturas na actividade mineira/petrolífera em fase de prospecção/pesquisa. Lei22/2022art.1 eLei10/2025art.1 não reintroduzem14(2)(c). Cobertura2026/MZN;sem cálculo retroactivo.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-12\",\"complete\":true,\"absent\":[]}]},\"rows\":[{\"id\":\"g5b-0\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"deductible\":null,\"reason\":\"A antiga isenção da aquisição de serviços de perfuração, pesquisa e infra-estruturas de prospecção mineira/petrolífera do artigo14(2)(c) foi eliminada pela rectificação publicada no BR89 de08/06/2017. Não se aplica nesta cobertura2026. Não indique IVA zero nem dedução por esta referência. Valores e documento conservados; escolha expressamente continuar a aquisição sem esta isenção e reveja o enquadramento normal. Outra eventual base legal deve ser identificada, não presumida.\"}],\"inputs\":[{\"id\":\"g5b-0\",\"field\":\"10\",\"period\":\"2026-12\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"100\",\"vat\":\"16\",\"gross\":\"116\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA G5B 001\",\"documentDate\":\"2026-12-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"taxable_only\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c)\",\"acquisitionTreatment\":\"former_exploration_exemption\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"10\":null,\"11\":null,\"12\":null,\"13\":null,\"14\":null,\"15\":null,\"16\":null,\"17\":null,\"18\":null,\"01\":null,\"02\":null,\"03\":null,\"04\":null,\"05\":null,\"06\":null,\"07\":null,\"08\":\"0.00\",\"09\":\"0.00\"},\"reasons\":[\"01/02: vendas ou IVA mensal em falta, execução incompleta ou desactualizada.\",\"SYNTHETIC QA — serviço de pesquisa; antiga referência14(2)(c): A antiga isenção da aquisição de serviços de perfuração, pesquisa e infra-estruturas de prospecção mineira/petrolífera do artigo14(2)(c) foi eliminada pela rectificação publicada no BR89 de08/06/2017. Não se aplica nesta cobertura2026. Não indique IVA zero nem dedução por esta referência. Valores e documento conservados; escolha expressamente continuar a aquisição sem esta isenção e reveja o enquadramento normal. Outra eventual base legal deve ser identificada, não presumida.\",\"Campo03: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo04: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo05: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo06: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo07: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo11: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo12: fora deste lote, sem declaração expressa de inexistência de operações.\",\"Campo13: fora deste lote, sem declaração expressa de inexistência de operações.\"]}]}]}},\"salesOperations\":{\"opportunity:310\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T11:43:15.229Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"financial_stamp\\\",\\\"label\\\":\\\"Operação bancária/financeira sujeita a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"A operação é bancária ou financeira, não um serviço acessório autónomo\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco\\\"]},{\\\"id\\\":\\\"insurance_stamp\\\",\\\"label\\\":\\\"Seguro/resseguro ou mediação conexa sujeitos a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação\\\"]},{\\\"id\\\":\\\"public_waste\\\",\\\"label\\\":\\\"Remoção de lixo pública ou por entidade contratada\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza\\\",\\\"Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada\\\"]},{\\\"id\\\":\\\"public_funeral\\\",\\\"label\\\":\\\"Serviços funerários/cremação públicos e bens acessórios\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Serviço funerário/cremação ou transmissão de bem acessório a esse serviço\\\",\\\"Efectuado por entidade pública; não aplicar automaticamente a funerária privada\\\"]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g1-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA financial_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"financial_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA insurance_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"insurance_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_waste\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_waste\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_funeral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_funeral\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g1-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"400.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:35:21.559Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"financial_stamp\\\",\\\"label\\\":\\\"Operação bancária/financeira sujeita a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"A operação é bancária ou financeira, não um serviço acessório autónomo\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco\\\"]},{\\\"id\\\":\\\"insurance_stamp\\\",\\\"label\\\":\\\"Seguro/resseguro ou mediação conexa sujeitos a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação\\\"]},{\\\"id\\\":\\\"public_waste\\\",\\\"label\\\":\\\"Remoção de lixo pública ou por entidade contratada\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza\\\",\\\"Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada\\\"]},{\\\"id\\\":\\\"public_funeral\\\",\\\"label\\\":\\\"Serviços funerários/cremação públicos e bens acessórios\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Serviço funerário/cremação ou transmissão de bem acessório a esse serviço\\\",\\\"Efectuado por entidade pública; não aplicar automaticamente a funerária privada\\\"]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g1-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA financial_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"financial_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA insurance_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"insurance_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_waste\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_waste\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_funeral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_funeral\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g1-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"400.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:43:11.429Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"financial_stamp\\\",\\\"label\\\":\\\"Operação bancária/financeira sujeita a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"A operação é bancária ou financeira, não um serviço acessório autónomo\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação; não depende de calcular o Selo neste bloco\\\"]},{\\\"id\\\":\\\"insurance_stamp\\\",\\\"label\\\":\\\"Seguro/resseguro ou mediação conexa sujeitos a Selo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Seguro/resseguro ou serviço conexo efectuado por corrector ou outro mediador de seguros\\\",\\\"Sujeição a Imposto do Selo identificada para esta operação\\\"]},{\\\"id\\\":\\\"public_waste\\\",\\\"label\\\":\\\"Remoção de lixo pública ou por entidade contratada\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Prestação de serviço de remoção de lixo, não qualquer serviço de limpeza\\\",\\\"Efectuada por entidade pública ou por entidade por ela contratada, com relação identificada\\\"]},{\\\"id\\\":\\\"public_funeral\\\",\\\"label\\\":\\\"Serviços funerários/cremação públicos e bens acessórios\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Serviço funerário/cremação ou transmissão de bem acessório a esse serviço\\\",\\\"Efectuado por entidade pública; não aplicar automaticamente a funerária privada\\\"]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g1-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA financial_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"financial_stamp\\\",\\\"confirmed\\\":[0],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA insurance_stamp\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"insurance_stamp\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_waste\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_waste\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g1-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA public_funeral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_funeral\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g1-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA financial_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"financial_stamp\",\"confirmed\":[0],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA insurance_stamp\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"insurance_stamp\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_waste\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_waste\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g1-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA public_funeral\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_funeral\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — condições documentadas pressupostas, sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g1-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA art.9(4), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(6), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(b), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g1-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(12)(c), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA financial_stamp: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:309\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-02\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T11:59:24.871Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"patient_transport\\\",\\\"label\\\":\\\"Transporte de doentes/feridos por organismo autorizado\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transporte de doente ou ferido em ambulância ou outro veículo apropriado\\\",\\\"Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2a-0\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA health_assistive\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"health_assistive\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA human_materials\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"human_materials\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-2\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA patient_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"patient_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-3\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA mosquito_nets\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"mosquito_nets\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-4\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA medicines\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"medicines\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2a-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(c),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(f),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-02\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:57:43.064Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"patient_transport\\\",\\\"label\\\":\\\"Transporte de doentes/feridos por organismo autorizado\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transporte de doente ou ferido em ambulância ou outro veículo apropriado\\\",\\\"Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2a-0\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA health_assistive\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"health_assistive\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA human_materials\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"human_materials\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-2\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA patient_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"patient_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-3\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA mosquito_nets\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"mosquito_nets\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-4\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA medicines\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"medicines\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2a-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(c),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(f),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-02\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T11:59:20.128Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"patient_transport\\\",\\\"label\\\":\\\"Transporte de doentes/feridos por organismo autorizado\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transporte de doente ou ferido em ambulância ou outro veículo apropriado\\\",\\\"Organismo que efectua o transporte devidamente autorizado, com autorização identificada; não basta o destino hospitalar\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2a-0\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA health_assistive\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"health_assistive\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA human_materials\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"human_materials\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-2\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA patient_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"patient_transport\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-3\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA mosquito_nets\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"mosquito_nets\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2a-4\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA medicines\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"medicines\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2a-0\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA health_assistive\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA human_materials\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-2\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA patient_transport\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"patient_transport\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-3\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA mosquito_nets\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2a-4\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA medicines\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, destino e autorização quando aplicável pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2a-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(c),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-2\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(1)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"},{\"id\":\"g2a-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(f),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-02\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA patient_transport: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:311\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,4,5,6,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:16:59.142Z\",\"opportunity\":\"opportunity:311\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"social_assistance_public\\\",\\\"label\\\":\\\"Assistência social — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_public\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_public\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]},{\\\"id\\\":\\\"social_assistance_nonprofit\\\",\\\"label\\\":\\\"Assistência social — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_nonprofit\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_nonprofit\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]}],\\\"opportunity:311\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2b-0\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_assistance_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-1\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_assistance_nonprofit\\\",\\\"confirmed\\\":[0,1,2,4,5,6,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_care_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-3\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_care_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-4\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"activity_facilities_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-5\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"activity_facilities_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,4,5,6,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2b-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-03\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:15:05.672Z\",\"opportunity\":\"opportunity:311\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"social_assistance_public\\\",\\\"label\\\":\\\"Assistência social — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_public\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_public\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]},{\\\"id\\\":\\\"social_assistance_nonprofit\\\",\\\"label\\\":\\\"Assistência social — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_nonprofit\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_nonprofit\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]}],\\\"opportunity:311\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2b-0\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_assistance_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-1\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_assistance_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_care_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-3\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_care_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-4\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"activity_facilities_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-5\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"activity_facilities_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2b-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-03\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:16:54.159Z\",\"opportunity\":\"opportunity:311\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"social_assistance_public\\\",\\\"label\\\":\\\"Assistência social — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_public\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_public\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]},{\\\"id\\\":\\\"social_assistance_nonprofit\\\",\\\"label\\\":\\\"Assistência social — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(a),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação de assistência social ou transmissão de bens estreitamente conexa, identificada\\\",\\\"Fins e objecto da entidade reconhecidos pelas autoridades competentes, com fundamento identificado\\\"]},{\\\"id\\\":\\\"social_care_nonprofit\\\",\\\"label\\\":\\\"Equipamentos sociais/creches/lares — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(c),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Prestação ou bem estreitamente conexo no exercício da actividade habitual de creche, jardim de infância, centro de tempos livres, lar ou outro equipamento social enumerado no art.9(2)(c)\\\",\\\"Equipamento pertencente à entidade e fins/objecto reconhecidos pelas autoridades competentes; não qualquer alojamento ou empresa de cuidados\\\"]},{\\\"id\\\":\\\"activity_facilities_nonprofit\\\",\\\"label\\\":\\\"Prática artística/desportiva/recreativa — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(d),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviço efectuado pela própria entidade que explora o estabelecimento ou instalação\\\",\\\"Instalação destinada à prática artística, desportiva, recreativa ou de educação física e serviço prestado a quem a pratica; não isenção automática de bilhetes para espectadores\\\"]}],\\\"opportunity:311\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2b-0\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_assistance_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-1\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_assistance_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_assistance_nonprofit\\\",\\\"confirmed\\\":[0,1,2,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"social_care_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-3\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA social_care_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"social_care_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-4\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"activity_facilities_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2b-5\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA activity_facilities_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"activity_facilities_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2b-0\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_assistance_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-1\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_assistance_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_assistance_nonprofit\",\"confirmed\":[0,1,2,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"social_care_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-3\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA social_care_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"social_care_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-4\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"activity_facilities_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2b-5\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA activity_facilities_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"activity_facilities_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2b-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(a),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-1\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(2)(a),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(c),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2b-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(d),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(a/c/d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-03\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA social_assistance_nonprofit: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:312\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-04\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:37:10.432Z\",\"opportunity\":\"opportunity:312\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"cultural_visits_public\\\",\\\"label\\\":\\\"Visitas culturais/naturais — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_public\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"cultural_visits_nonprofit\\\",\\\"label\\\":\\\"Visitas culturais/naturais — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_nonprofit\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"statutory_membership\\\",\\\"label\\\":\\\"Serviços colectivos aos associados por quota estatutária\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(g),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa\\\",\\\"Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados\\\",\\\"A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais\\\"]}],\\\"opportunity:312\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2c-0\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"cultural_visits_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-1\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_visits_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-2\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"religious_personnel_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-3\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"religious_personnel_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-4\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA statutory_membership\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"statutory_membership\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-04\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2c-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(g),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-04\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:36:21.100Z\",\"opportunity\":\"opportunity:312\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"cultural_visits_public\\\",\\\"label\\\":\\\"Visitas culturais/naturais — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_public\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"cultural_visits_nonprofit\\\",\\\"label\\\":\\\"Visitas culturais/naturais — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_nonprofit\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"statutory_membership\\\",\\\"label\\\":\\\"Serviços colectivos aos associados por quota estatutária\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(g),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa\\\",\\\"Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados\\\",\\\"A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais\\\"]}],\\\"opportunity:312\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2c-0\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"cultural_visits_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-1\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_visits_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-2\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"religious_personnel_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-3\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"religious_personnel_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-4\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA statutory_membership\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"statutory_membership\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-04\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2c-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(g),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-04\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:37:07.347Z\",\"opportunity\":\"opportunity:312\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"cultural_visits_public\\\",\\\"label\\\":\\\"Visitas culturais/naturais — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_public\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"cultural_visits_nonprofit\\\",\\\"label\\\":\\\"Visitas culturais/naturais — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(e),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Visita, guiada ou não, a museu, galeria de arte, monumento, parque, perímetro florestal, jardim botânico/zoológico ou similar pertencente ao Estado, a entidade pública ou a entidade sem finalidade lucrativa\\\",\\\"Serviço efectuado pela própria entidade, por intermédio dos seus próprios agentes; organismo sem finalidade lucrativa devidamente autorizado quando aplicável\\\",\\\"Se houver bens, são transmissões estreitamente conexas com essa visita; não venda autónoma nem serviço de intermediário\\\"]},{\\\"id\\\":\\\"religious_personnel_nonprofit\\\",\\\"label\\\":\\\"Cedência de pessoal religiosa/filosófica — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(f),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Cedência de pessoal efectuada por instituição religiosa ou filosófica identificada\\\",\\\"Destino identificado: actividade isenta nos termos do CIVA, com fundamento específico, ou assistência espiritual; não qualquer fornecimento de mão-de-obra\\\"]},{\\\"id\\\":\\\"statutory_membership\\\",\\\"label\\\":\\\"Serviços colectivos aos associados por quota estatutária\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(g),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Serviços efectuados no interesse colectivo dos próprios associados por organismo sem finalidade lucrativa\\\",\\\"Objectivos de natureza política, sindical, religiosa, patriótica, filantrópica, recreativa, desportiva, cultural, cívica ou de representação de interesses económicos, identificados\\\",\\\"A única contraprestação é uma quota fixada nos respectivos estatutos; não pagamentos adicionais por serviços individuais\\\"]}],\\\"opportunity:312\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2c-0\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"cultural_visits_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-1\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_visits_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_visits_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-2\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"religious_personnel_public\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-3\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA religious_personnel_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"religious_personnel_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2c-4\\\",\\\"period\\\":\\\"2026-04\\\",\\\"description\\\":\\\"SYNTHETIC QA statutory_membership\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"statutory_membership\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-04\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-04\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2c-0\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"cultural_visits_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-1\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA cultural_visits_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_visits_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-2\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_public\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"religious_personnel_public\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-3\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA religious_personnel_nonprofit\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"religious_personnel_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2c-4\",\"period\":\"2026-04\",\"description\":\"SYNTHETIC QA statutory_membership\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"statutory_membership\",\"confirmed\":[0,1,2,3,4,5,6],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-04\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2c-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(e),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(f),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2c-4\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(2)(g),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(2)(e–g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(e–g), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-04\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA statutory_membership: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:313\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2d-0\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA author_rights\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"author_rights\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2d-1\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA cultural_publications\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-05\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:41:21.985Z\",\"opportunity\":\"opportunity:313\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"author_rights\\\",\\\"label\\\":\\\"Direitos de autor pelo autor, herdeiro ou legatário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(a),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual\\\",\\\"Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]}],\\\"opportunity:313\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2d-0\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA author_rights\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"author_rights\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2d-1\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_publications\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_publications\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-05\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2d-0\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA author_rights\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"author_rights\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2d-1\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA cultural_publications\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2d-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(a),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"},{\"id\":\"g2d-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-05\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:40:23.681Z\",\"opportunity\":\"opportunity:313\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"author_rights\\\",\\\"label\\\":\\\"Direitos de autor pelo autor, herdeiro ou legatário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(a),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual\\\",\\\"Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). 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Âmbito técnico2026/MZN\"},{\"id\":\"g2d-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-05\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:41:17.001Z\",\"opportunity\":\"opportunity:313\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"author_rights\\\",\\\"label\\\":\\\"Direitos de autor pelo autor, herdeiro ou legatário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(a),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação identificada como transmissão de direitos de autor ou autorização para utilização de obra intelectual\\\",\\\"Efectuada pelo próprio autor, seu herdeiro ou legatário, com qualidade identificada; não presumir isenção de revenda/intermediação por terceiro\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]}],\\\"opportunity:313\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2d-0\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA author_rights\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"author_rights\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2d-1\\\",\\\"period\\\":\\\"2026-05\\\",\\\"description\\\":\\\"SYNTHETIC QA cultural_publications\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"cultural_publications\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-05\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-05\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2d-0\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA author_rights\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"author_rights\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2d-1\",\"period\":\"2026-05\",\"description\":\"SYNTHETIC QA cultural_publications\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-05\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2d-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(9)(a),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(a); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"},{\"id\":\"g2d-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(9)(b),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-05\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA author_rights: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:314\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2e-0\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"industrial_feed\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-1\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed_inputs\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"industrial_feed_inputs\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-2\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA veterinary_goods\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"veterinary_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-06\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:52:13.611Z\",\"opportunity\":\"opportunity:314\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"industrial_feed\\\",\\\"label\\\":\\\"Rações de produção industrial para animais elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(f),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"agricultural_services\\\",\\\"label\\\":\\\"Serviços agrícolas de canais, regadio, drenagem e pulverização\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(15),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra\\\",\\\"Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água\\\"]}],\\\"opportunity:314\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2e-0\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"industrial_feed\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-1\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed_inputs\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"industrial_feed_inputs\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-2\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA veterinary_goods\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"veterinary_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"agricultural_services\\\",\\\"label\\\":\\\"Serviços agrícolas de canais, regadio, drenagem e pulverização\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(15),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). 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sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(12)(f),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(g),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(i),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(15),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-06\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:52:10.079Z\",\"opportunity\":\"opportunity:314\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"industrial_feed\\\",\\\"label\\\":\\\"Rações de produção industrial para animais elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(f),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"agricultural_services\\\",\\\"label\\\":\\\"Serviços agrícolas de canais, regadio, drenagem e pulverização\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(15),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado: abertura de canais, ceifa, drenagem, fornecimento de água para irrigação, limpeza de valas de drenagem ou pulverização da terra\\\",\\\"Serviço efectuado no âmbito da actividade agrícola, com afectação identificada; não qualquer obra, limpeza ou fornecimento de água\\\"]}],\\\"opportunity:314\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2e-0\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"industrial_feed\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-1\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA industrial_feed_inputs\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"industrial_feed_inputs\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-2\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA veterinary_goods\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"veterinary_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2e-3\\\",\\\"period\\\":\\\"2026-06\\\",\\\"description\\\":\\\"SYNTHETIC QA agricultural_services\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"agricultural_services\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-06\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-06\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2e-0\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"industrial_feed\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-1\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA industrial_feed_inputs\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"industrial_feed_inputs\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-2\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA veterinary_goods\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"veterinary_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2e-3\",\"period\":\"2026-06\",\"description\":\"SYNTHETIC QA agricultural_services\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"agricultural_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-06\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(12)(f),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(f); PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(f). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-1\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(12)(g),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(i),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\"},{\"id\":\"g2e-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(15),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(15); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(15). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-06\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA industrial_feed_inputs: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:315\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-07\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T12:56:15.012Z\",\"opportunity\":\"opportunity:315\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"special_tax_games\\\",\\\"label\\\":\\\"Jogos e operações sujeitos ao imposto especial sobre o jogo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(8),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado\\\",\\\"Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco\\\"]},{\\\"id\\\":\\\"stamped_values\\\",\\\"label\\\":\\\"Transmissão de valores selados\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação\\\",\\\"A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção\\\"]},{\\\"id\\\":\\\"public_passenger_transport\\\",\\\"label\\\":\\\"Serviço de transporte público de passageiros\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(j),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador\\\",\\\"A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio\\\"]}],\\\"opportunity:315\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2f-0\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA special_tax_games\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"special_tax_games\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-1\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA stamped_values\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"stamped_values\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-2\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA public_passenger_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_passenger_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-07\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2f-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(8),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(j),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-07\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:55:13.596Z\",\"opportunity\":\"opportunity:315\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"special_tax_games\\\",\\\"label\\\":\\\"Jogos e operações sujeitos ao imposto especial sobre o jogo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(8),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado\\\",\\\"Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco\\\"]},{\\\"id\\\":\\\"stamped_values\\\",\\\"label\\\":\\\"Transmissão de valores selados\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação\\\",\\\"A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção\\\"]},{\\\"id\\\":\\\"public_passenger_transport\\\",\\\"label\\\":\\\"Serviço de transporte público de passageiros\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(j),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador\\\",\\\"A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio\\\"]}],\\\"opportunity:315\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2f-0\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA special_tax_games\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"special_tax_games\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-1\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA stamped_values\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"stamped_values\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-2\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA public_passenger_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_passenger_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-07\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2f-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(8),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(j),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-07\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"300.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T12:56:11.905Z\",\"opportunity\":\"opportunity:315\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"special_tax_games\\\",\\\"label\\\":\\\"Jogos e operações sujeitos ao imposto especial sobre o jogo\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(8),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Exploração/prática de jogo de fortuna ou azar ou diversão social nos termos da legislação própria, respectiva comissão, título de aposta ou bilhete de acesso/ingresso à área de jogo, identificado\\\",\\\"Esta operação está sujeita ao imposto especial sobre o jogo, com fundamento identificado; não qualquer entretenimento ou serviço acessório autónomo; o imposto especial não é calculado neste bloco\\\"]},{\\\"id\\\":\\\"stamped_values\\\",\\\"label\\\":\\\"Transmissão de valores selados\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem transmitido identificado como valor selado, com natureza sustentada pelo documento ou pressuposto da operação\\\",\\\"A linha corresponde à transmissão do valor selado; comissão de venda ou serviço autónomo não é abrangido automaticamente por esta opção\\\"]},{\\\"id\\\":\\\"public_passenger_transport\\\",\\\"label\\\":\\\"Serviço de transporte público de passageiros\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(j),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Serviço identificado como transporte público de passageiros, com natureza da prestação sustentada; não inferido apenas da natureza pública do prestador\\\",\\\"A linha corresponde ao transporte de passageiros; não transporte de mercadorias, aluguer autónomo de veículo ou outro serviço acessório sem enquadramento próprio\\\"]}],\\\"opportunity:315\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2f-0\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA special_tax_games\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"special_tax_games\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-1\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA stamped_values\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"stamped_values\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2f-2\\\",\\\"period\\\":\\\"2026-07\\\",\\\"description\\\":\\\"SYNTHETIC QA public_passenger_transport\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_passenger_transport\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-07\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-07\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2f-0\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA special_tax_games\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"special_tax_games\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-1\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA stamped_values\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"stamped_values\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2f-2\",\"period\":\"2026-07\",\"description\":\"SYNTHETIC QA public_passenger_transport\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_passenger_transport\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-07\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2f-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(8),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(8); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(8). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(a),19(1), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(12)(a); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2f-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(j),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(j); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(j). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-07\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA special_tax_games: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:316\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-08\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T13:05:33.329Z\",\"opportunity\":\"opportunity:316\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"public_security\\\",\\\"label\\\":\\\"Bens e serviços ligados à segurança por entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(b),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"sisa_subject_operation\\\",\\\"label\\\":\\\"Operação sujeita a SISA, ainda que dela isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária\\\",\\\"Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA\\\"]},{\\\"id\\\":\\\"exempt_activity_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem exclusivamente afecto a actividade isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico de afectação disponível\\\",\\\"Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade\\\"]},{\\\"id\\\":\\\"no_deduction_right_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem sem direito anterior à dedução\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível\\\",\\\"Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico\\\"]},{\\\"id\\\":\\\"excluded_deduction_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem adquirido com exclusão do artigo 20\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),20,19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta\\\",\\\"Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida\\\"]}],\\\"opportunity:316\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2g-0\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA public_security\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_security\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-1\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA official_military_supplies\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"official_military_supplies\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-2\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA sisa_subject_operation\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"sisa_subject_operation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-3\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_activity_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"exempt_activity_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-4\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA no_deduction_right_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"no_deduction_right_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-5\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA excluded_deduction_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"excluded_deduction_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-08\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2g-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(b),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(11),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),20,19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-08\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:04:28.209Z\",\"opportunity\":\"opportunity:316\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"public_security\\\",\\\"label\\\":\\\"Bens e serviços ligados à segurança por entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(b),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"sisa_subject_operation\\\",\\\"label\\\":\\\"Operação sujeita a SISA, ainda que dela isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária\\\",\\\"Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA\\\"]},{\\\"id\\\":\\\"exempt_activity_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem exclusivamente afecto a actividade isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico de afectação disponível\\\",\\\"Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade\\\"]},{\\\"id\\\":\\\"no_deduction_right_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem sem direito anterior à dedução\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível\\\",\\\"Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico\\\"]},{\\\"id\\\":\\\"excluded_deduction_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem adquirido com exclusão do artigo 20\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),20,19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta\\\",\\\"Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida\\\"]}],\\\"opportunity:316\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2g-0\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA public_security\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_security\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-1\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA official_military_supplies\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"official_military_supplies\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-2\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA sisa_subject_operation\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"sisa_subject_operation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-3\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_activity_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"exempt_activity_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-4\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA no_deduction_right_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"no_deduction_right_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-5\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA excluded_deduction_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"excluded_deduction_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-08\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2g-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(b),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(11),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),20,19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-08\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"600.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:05:29.960Z\",\"opportunity\":\"opportunity:316\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"public_security\\\",\\\"label\\\":\\\"Bens e serviços ligados à segurança por entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(b),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Transmissão de bens ou prestação ligada à segurança identificada e efectuada pela própria entidade pública; não presumir segurança social nem extensão a prestador privado contratado\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"sisa_subject_operation\\\",\\\"label\\\":\\\"Operação sujeita a SISA, ainda que dela isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(d),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação e fundamento de sujeição a SISA identificados, ainda que exista isenção desse imposto; não qualquer operação imobiliária\\\",\\\"Esta linha corresponde à operação sujeita a SISA, não a locação, mediação ou outro serviço autónomo; este bloco não calcula SISA\\\"]},{\\\"id\\\":\\\"exempt_activity_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem exclusivamente afecto a actividade isenta\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico de afectação disponível\\\",\\\"Bem afecto exclusivamente a sector de actividade isento; não mera afectação parcial ou existência de alguma operação isenta na entidade\\\"]},{\\\"id\\\":\\\"no_deduction_right_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem sem direito anterior à dedução\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado, com histórico fiscal da aquisição/afectação disponível\\\",\\\"Bem não foi objecto de direito à dedução, com fundamento identificado; não basta não ter exercido um direito existente nem desconhecer o histórico\\\"]},{\\\"id\\\":\\\"excluded_deduction_asset_sale\\\",\\\"label\\\":\\\"Alienação de bem adquirido com exclusão do artigo 20\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(e),20,19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bem identificado e aquisição correspondente documentada ou expressamente pressuposta\\\",\\\"Aquisição feita com exclusão do direito à dedução nos termos do artigo20: identificar número/alínea aplicável e conferir as excepções do20(3); não assumir exclusão apenas por falta de documento ou dedução não exercida\\\"]}],\\\"opportunity:316\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2g-0\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA public_security\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_security\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-1\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA official_military_supplies\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"official_military_supplies\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-2\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA sisa_subject_operation\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"sisa_subject_operation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-3\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_activity_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"exempt_activity_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-4\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA no_deduction_right_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"no_deduction_right_asset_sale\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2g-5\\\",\\\"period\\\":\\\"2026-08\\\",\\\"description\\\":\\\"SYNTHETIC QA excluded_deduction_asset_sale\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"excluded_deduction_asset_sale\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-08\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-08\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2g-0\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA public_security\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_security\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-1\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA official_military_supplies\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"official_military_supplies\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-2\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA sisa_subject_operation\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"sisa_subject_operation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-3\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA exempt_activity_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"exempt_activity_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-4\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA no_deduction_right_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"no_deduction_right_asset_sale\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2g-5\",\"period\":\"2026-08\",\"description\":\"SYNTHETIC QA excluded_deduction_asset_sale\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"excluded_deduction_asset_sale\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-08\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2g-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(b),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(2)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(2)(b); PDF2, p.2252(26),10(1). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(11),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(d),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(d); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(d). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-4\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(12)(e),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e). Âmbito técnico2026/MZN\"},{\"id\":\"g2g-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(e),20,19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(e); PDF15, p.1426(273),19(1)/20(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(e), e PDF3, p.2252(27),20(2–3). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-08\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA no_deduction_right_asset_sale: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:317\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_rice\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-09\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T13:11:13.267Z\",\"opportunity\":\"opportunity:317\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]}],\\\"opportunity:317\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2h-0\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_maize\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-1\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_maize_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-2\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_rice\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_rice\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-3\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_bread\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_bread\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-4\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_iodised_salt\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_iodised_salt\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-5\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_infant_powdered_milk\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_infant_powdered_milk\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-6\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_wheat\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-7\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_wheat_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-8\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_fresh_chilled_tomato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-9\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_potato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_potato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-10\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_onion\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_onion\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-11\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_frozen_horse_mackerel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-12\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_lighting_kerosene\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_lighting_kerosene\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-13\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_domestic_lpg\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_domestic_lpg\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-14\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_jet_fuel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_jet_fuel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-15\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_eligible_bicycles\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_eligible_bicycles\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-16\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_condoms\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_condoms\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-17\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_insecticides\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_rice\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2h-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-8\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-9\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-10\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-11\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-12\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-13\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-14\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-15\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-16\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-17\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"1800.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:09:55.099Z\",\"opportunity\":\"opportunity:317\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]}],\\\"opportunity:317\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2h-0\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_maize\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-1\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_maize_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-2\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_rice\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_rice\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-3\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_bread\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_bread\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-4\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_iodised_salt\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_iodised_salt\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-5\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_infant_powdered_milk\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_infant_powdered_milk\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-6\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_wheat\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-7\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_wheat_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-8\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_fresh_chilled_tomato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-9\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_potato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_potato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-10\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_onion\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_onion\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-11\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_frozen_horse_mackerel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-12\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_lighting_kerosene\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_lighting_kerosene\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-13\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_domestic_lpg\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_domestic_lpg\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-14\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_jet_fuel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_jet_fuel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-15\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_eligible_bicycles\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_eligible_bicycles\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-16\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_condoms\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_condoms\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-17\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_insecticides\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_rice\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-17\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_insecticides\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g2h-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-8\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-9\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-10\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-11\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-12\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-13\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-14\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-15\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-16\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-17\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"1800.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:11:08.469Z\",\"opportunity\":\"opportunity:317\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]}],\\\"opportunity:317\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2h-0\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_maize\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-1\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_maize_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_maize_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-2\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_rice\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_rice\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-3\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_bread\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_bread\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-4\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_iodised_salt\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_iodised_salt\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-7\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_wheat_flour\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_wheat_flour\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-8\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_fresh_chilled_tomato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-9\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_potato\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_potato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-10\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_onion\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_onion\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-11\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_frozen_horse_mackerel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-12\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_lighting_kerosene\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_lighting_kerosene\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-13\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_domestic_lpg\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_domestic_lpg\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-14\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_jet_fuel\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_jet_fuel\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-15\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_eligible_bicycles\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_eligible_bicycles\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-16\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_condoms\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_condoms\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2h-17\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA listed_insecticides\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2h-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_maize_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_rice\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_bread\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_iodised_salt\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_infant_powdered_milk\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_wheat_flour\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_fresh_chilled_tomato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_potato\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-10\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_onion\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-11\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_frozen_horse_mackerel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-12\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_lighting_kerosene\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_lighting_kerosene\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-13\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_domestic_lpg\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_domestic_lpg\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-14\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_jet_fuel\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_jet_fuel\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-15\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_eligible_bicycles\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_eligible_bicycles\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2h-16\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA listed_condoms\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_condoms\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; 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CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-5\",\"field\":\"05\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-8\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-9\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-10\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-11\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-12\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-13\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-14\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-15\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-16\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2h-17\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA listed_infant_powdered_milk: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:318\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"startup\",\"declarationDate\":\"2020-02-28\",\"startupDate\":\"2020-02-29\",\"operationDate\":\"2026-10-15\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-20\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"periods\":[{\"period\":\"2026-10\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":6,\"calculatedAt\":\"2026-10-24T13:43:38.098Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/2\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/2\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/2\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"startup\\\",\\\"declarationDate\\\":\\\"2020-02-28\\\",\\\"startupDate\\\":\\\"2020-02-29\\\",\\\"operationDate\\\":\\\"2026-10-15\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-20\\\",\\\"origin\\\":{\\\"rowId\\\":\\\"g2i-2\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\"}}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"startup\",\"declarationDate\":\"2020-02-28\",\"startupDate\":\"2020-02-29\",\"operationDate\":\"2026-10-15\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-20\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/2): declaração 2020-02-28 (opção no início da actividade); efeitos 2020-02-29; termo mínimo às 24 horas de 2025-02-28 (Código Civil, arts.279.º,c), e296.º); operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/2): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; termo mínimo às 24 horas de 2030-01-01 (Código Civil, arts.279.º,c), e296.º); operação 2026-10-20; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos. Opção reutilizada de SYNTHETIC QA production_forestry_opted (g2i-2), estabelecimento SYNTHETIC QA equipamento Manica; escolha confirmada nesta linha.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/2): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; termo mínimo às 24 horas de 2030-01-01 (Código Civil, arts.279.º,c), e296.º); operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":\"2026-10-24T13:24:30.993Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":\"2026-10-24T13:25:09.017Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":16,\"status\":\"indeterminate\",\"reason\":\"Indique expressamente se existe declaração de regresso à isenção; informação desconhecida não significa ausência de declaração.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA production_forestry_opted: Indique expressamente se existe declaração de regresso à isenção; informação desconhecida não significa ausência de declaração.\"]}],\"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\":3,\"calculatedAt\":\"2026-10-24T13:25:12.828Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":4,\"calculatedAt\":\"2026-10-24T13:29:33.342Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\",\\\"origin\\\":{\\\"rowId\\\":\\\"g2i-2\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\"}}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos. Opção reutilizada de SYNTHETIC QA production_forestry_opted (g2i-2), estabelecimento SYNTHETIC QA equipamento Manica; escolha confirmada nesta linha.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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\":5,\"calculatedAt\":\"2026-10-24T13:29:50.613Z\",\"opportunity\":\"opportunity:318\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"id\\\":\\\"production_forestry\\\",\\\"label\\\":\\\"Produção silvícola — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(b),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_forestry_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção silvícola — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_livestock\\\",\\\"label\\\":\\\"Produção pecuária — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(c),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_livestock_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Produção pecuária — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]},{\\\"id\\\":\\\"production_fishing\\\",\\\"label\\\":\\\"Pesca — isenção\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(d),19(1),11\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Regime de isenção aplicável nesta operação: não existe opção de tributação eficaz do art.11 no período; fundamento/histórico identificado\\\"]},{\\\"id\\\":\\\"production_fishing_opted\\\",\\\"logicVersion\\\":\\\"production-option/1\\\",\\\"label\\\":\\\"Pesca — opção de tributação eficaz\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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 interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\",\\\"Opção declarada à Direcção da Área Fiscal competente, na declaração adequada; se opção no início, consta da declaração de início da actividade\\\",\\\"Operação no regime normal por opção eficaz; contraprestação completa, sem base especial do art.15(2) ou outro tratamento próprio\\\"]}],\\\"opportunity:318\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2i-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_agriculture\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_forestry\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_forestry_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}},{\\\"id\\\":\\\"g2i-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_livestock_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_livestock_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-20\\\",\\\"origin\\\":{\\\"rowId\\\":\\\"g2i-2\\\",\\\"description\\\":\\\"SYNTHETIC QA production_forestry_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\"}}},{\\\"id\\\":\\\"g2i-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"production_fishing\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g2i-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA production_fishing_opted\\\",\\\"establishment\\\":\\\"SYNTHETIC QA equipamento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_fishing_opted\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"taxOption\\\":{\\\"mode\\\":\\\"annual\\\",\\\"declarationDate\\\":\\\"2024-12-15\\\",\\\"startupDate\\\":\\\"\\\",\\\"returnStatus\\\":\\\"none\\\",\\\"returnDeclarationDate\\\":\\\"\\\",\\\"operationDate\\\":\\\"2026-10-15\\\"}}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2i-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_agriculture\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_forestry\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"production_forestry_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}},{\"id\":\"g2i-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_livestock_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_livestock_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-20\",\"origin\":{\"rowId\":\"g2i-2\",\"description\":\"SYNTHETIC QA production_forestry_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\"}}},{\"id\":\"g2i-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"production_fishing\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g2i-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA production_fishing_opted\",\"establishment\":\"SYNTHETIC QA equipamento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_fishing_opted\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA — natureza, entidade, reconhecimento e condições cumulativas pressupostos documentados; sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"taxOption\":{\"mode\":\"annual\",\"declarationDate\":\"2024-12-15\",\"startupDate\":\"\",\"returnStatus\":\"none\",\"returnDeclarationDate\":\"\",\"operationDate\":\"2026-10-15\"}}],\"rows\":[{\"id\":\"g2i-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(b),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(b),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(b); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(c),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-20; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos. Opção reutilizada de SYNTHETIC QA production_forestry_opted (g2i-2), estabelecimento SYNTHETIC QA equipamento Manica; escolha confirmada nesta linha.\",\"article\":\"CIVA arts.9(7)(c),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(c); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"g2i-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(7)(d),19(1),11\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"},{\"id\":\"g2i-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida. Art.11 (production-option/1): declaração 2024-12-15 (opção anual); efeitos 2025-01-01; operação 2026-10-15; ausência de declaração de regresso expressamente indicada; tributação continua, sem caducidade automática ao fim de cinco anos.\",\"article\":\"CIVA arts.9(7)(d),11,15(1),17(1),19(1)(a),34\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(d); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN; 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\":\"2026-10\",\"fields\":{\"01\":\"300.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"300.00\",\"02\":\"48.00\",\"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:319\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"8\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"periods\":[{\"period\":\"2026-11\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-24T13:36:41.004Z\",\"opportunity\":\"opportunity:319\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"fundraising_public\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"},{\\\"id\\\":\\\"fundraising_nonprofit\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"}],\\\"opportunity:319\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2j-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"fundraising_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-0\\\",\\\"annualEvents\\\":\\\"1\\\",\\\"eventNumber\\\":\\\"1\\\",\\\"activity\\\":\\\"social_assistance\\\"}},{\\\"id\\\":\\\"g2j-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"fundraising_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-1\\\",\\\"annualEvents\\\":\\\"8\\\",\\\"eventNumber\\\":\\\"8\\\",\\\"activity\\\":\\\"social_assistance\\\"}}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"8\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"rows\":[{\"id\":\"g2j-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2j-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:35:10.082Z\",\"opportunity\":\"opportunity:319\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"fundraising_public\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"},{\\\"id\\\":\\\"fundraising_nonprofit\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"}],\\\"opportunity:319\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2j-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"fundraising_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-0\\\",\\\"annualEvents\\\":\\\"1\\\",\\\"eventNumber\\\":\\\"1\\\",\\\"activity\\\":\\\"social_assistance\\\"}},{\\\"id\\\":\\\"g2j-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"fundraising_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-1\\\",\\\"annualEvents\\\":\\\"8\\\",\\\"eventNumber\\\":\\\"8\\\",\\\"activity\\\":\\\"social_assistance\\\"}}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"8\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"rows\":[{\"id\":\"g2j-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2j-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"200.00\",\"02\":\"0.00\",\"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\":\"2026-10-24T13:36:37.107Z\",\"opportunity\":\"opportunity:319\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"fundraising_public\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — entidade pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(1),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Entidade pública: órgão ou instituição da Administração Pública que desempenha funções administrativas do Estado, nos termos da legislação aplicável\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"},{\\\"id\\\":\\\"fundraising_nonprofit\\\",\\\"label\\\":\\\"Angariação ocasional de fundos — organismo sem finalidade lucrativa\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(2)(h),10(2),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Não distribui nem disponibiliza lucros; os corpos gerentes não têm interesse directo ou indirecto nos resultados, por si ou interposta pessoa\\\",\\\"Escrituração abrange todas as actividades e está à disposição dos serviços fiscais para comprovação\\\",\\\"Preços homologados pela autoridade competente ou, quando não susceptíveis de homologação, inferiores aos de operações análogas das empresas comerciais sujeitas a imposto\\\",\\\"Não entra em concorrência directa com sujeitos passivos do imposto\\\",\\\"Actividade habitual isenta identificada:9(1)(a),9(2)(a/b/c/d/e/g) ou9(3)(a/b), com condições dessa isenção e fundamento identificados\\\",\\\"Manifestação ocasional destinada à angariação de fundos em proveito exclusivo da entidade organizadora\\\",\\\"Total anual declarado inclui esta manifestação e as realizadas fora deste dossier; não superior a oito no ano\\\"],\\\"logicVersion\\\":\\\"fundraising/1\\\"}],\\\"opportunity:319\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2j-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_public\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"fundraising_public\\\",\\\"confirmed\\\":[0,1,2,3,4],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-0\\\",\\\"annualEvents\\\":\\\"1\\\",\\\"eventNumber\\\":\\\"1\\\",\\\"activity\\\":\\\"social_assistance\\\"}},{\\\"id\\\":\\\"g2j-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA fundraising_nonprofit\\\",\\\"establishment\\\":\\\"SYNTHETIC QA Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"fundraising_nonprofit\\\",\\\"confirmed\\\":[0,1,2,3,4,5,6,7],\\\"evidence\\\":\\\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"fundraiser\\\":{\\\"entityReference\\\":\\\"SYNTHETIC-ENTITY-1\\\",\\\"annualEvents\\\":\\\"9\\\",\\\"eventNumber\\\":\\\"8\\\",\\\"activity\\\":\\\"social_assistance\\\"}}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2j-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_public\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"fundraising_public\",\"confirmed\":[0,1,2,3,4],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-0\",\"annualEvents\":\"1\",\"eventNumber\":\"1\",\"activity\":\"social_assistance\"}},{\"id\":\"g2j-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA fundraising_nonprofit\",\"establishment\":\"SYNTHETIC QA Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"fundraising_nonprofit\",\"confirmed\":[0,1,2,3,4,5,6,7],\"evidence\":\"SYNTHETIC QA: entidade, actividade habitual isenta, proveito exclusivo e total anual expressamente pressupostos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"fundraiser\":{\"entityReference\":\"SYNTHETIC-ENTITY-1\",\"annualEvents\":\"9\",\"eventNumber\":\"8\",\"activity\":\"social_assistance\"}}],\"rows\":[{\"id\":\"g2j-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(2)(h),10(1),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"},{\"id\":\"g2j-1\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Indique o total anual da entidade (incluindo esta manifestação) e o número desta manifestação: de1a8, sem exceder o total. Desconhecido não significa zero.\",\"article\":\"CIVA arts.9(2)(h),10(2),19(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(2)(h); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF1, p.2252(25),9(1–3), e PDF2, p.2252(26),10(1–2). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA fundraising_nonprofit: Indique o total anual da entidade (incluindo esta manifestação) e o número desta manifestação: de1a8, sem exceder o total. Desconhecido não significa zero.\"]}],\"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:320\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,2,3,1],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":4,\"calculatedAt\":\"2026-10-24T14:01:24.894Z\",\"opportunity\":\"opportunity:320\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]}],\\\"opportunity:320\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2k-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,2,3,1],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},{\\\"id\\\":\\\"g2k-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-084\\\"},{\\\"id\\\":\\\"g2k-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-170\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,2,3,1],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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. 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não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"500.00\",\"02\":\"0.00\",\"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. 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não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; 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não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Escolha a linha aplicável do Anexo III/2022, com código e designação; um código livre, desconhecido ou de outro anexo não comprova a isenção.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA 1108.11.00 annexIII-2022-001: Escolha a linha aplicável do Anexo III/2022, com código e designação; um código livre, desconhecido ou de outro anexo não comprova a isenção.\"]}],\"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\":3,\"calculatedAt\":\"2026-10-24T14:01:20.744Z\",\"opportunity\":\"opportunity:320\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]}],\\\"opportunity:320\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2k-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},{\\\"id\\\":\\\"g2k-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-084\\\"},{\\\"id\\\":\\\"g2k-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-085\\\"},{\\\"id\\\":\\\"g2k-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 2935. annexIII-2022-123\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-123\\\"},{\\\"id\\\":\\\"g2k-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-170\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2k-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 1108.11.00 annexIII-2022-001\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-001\"},{\"id\":\"g2k-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-084\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-084\"},{\"id\":\"g2k-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2912.19.00 annexIII-2022-085\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-085\"},{\"id\":\"g2k-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 2935. annexIII-2022-123\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-123\"},{\"id\":\"g2k-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA 9025.90.00 annexIII-2022-170\",\"establishment\":\"SYNTHETIC QA estabelecimento transmitente integrado no SNS — Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA: integração do próprio transmitente no SNS, utilização no fabrico e correspondência código/designação expressamente pressupostas; não é certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"pharmaAnnexItem\":\"annexIII-2022-170\"}],\"rows\":[{\"id\":\"g2k-0\",\"field\":\"07\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":0,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\"},{\"id\":\"g2k-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-084; código 2912.19.00; - Solução de Formaldeido; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-085; código 2912.19.00; - Acetaldeíco; Anisaldeído;p-dimetilaminobenzaldeído; PDF14; annexIII-lei22-2022/1\"},{\"id\":\"g2k-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-123; código 2935.; - Sulfonamidas; PDF15; annexIII-lei22-2022/1\"},{\"id\":\"g2k-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-170; código 9025.90.00; - Partes e acessórios de instrumentos de medição; PDF16; annexIII-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA 1108.11.00 annexIII-2022-001: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\"]}],\"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:321\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g2l-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0306.36.10 annexI-2022-012\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-012\"},{\"id\":\"g2l-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 3102.10.00 annexI-2022-071\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-071\"},{\"id\":\"g2l-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 1007.10.00 annexI-2022-038\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-038\"},{\"id\":\"g2l-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8501.61.00 annexI-2022-158\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-158\"},{\"id\":\"g2l-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8701.95.00 annexI-2022-168\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-168\"},{\"id\":\"g2l-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8201.50.00 annexI-2022-109\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-109\"},{\"id\":\"g2l-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0702.00.00 annexI-2022-023\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-023; código 0702.00.00; Tomate, frescos ou refrigerados; PDF5; annexI-lei22-2022/1 para Lista legal — Tomate fresco ou refrigerado; rever condições do tratamento, sem alterar montante/moeda/contexto\",\"annexIItem\":\"annexI-2022-023\",\"annexIOnly\":false},{\"id\":\"g2l-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 3808.91.00 annexI-2022-094\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-094; código 3808.91.00; - Insecticidas; PDF8; annexI-lei22-2022/1 para Lista legal — Insecticidas; rever condições do tratamento, sem alterar montante/moeda/contexto\",\"annexIItem\":\"annexI-2022-094\",\"annexIOnly\":false},{\"id\":\"g2l-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 1101.00.00 annexI-2022-042\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; mistura de trigo com centeio, não farinha de trigo simples\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-042\",\"annexIOnly\":true},{\"id\":\"g2l-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0402.21.10 annexI-2022-013\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; leite para utilização industrial, sem destino a lactente até um ano\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-013\",\"annexIOnly\":true}],\"periods\":[{\"period\":\"2026-09\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T14:14:13.554Z\",\"opportunity\":\"opportunity:321\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"annexI_goods\\\",\\\"label\\\":\\\"Equipamento, sementes e outros bens do Anexo I — artigo9(12)(h)\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexI-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"O bem transmitido corresponde ao código e à designação da posição escolhida no Anexo I; não basta a actividade agrícola, a marca ou uma indicação genérica de equipamento\\\",\\\"Qualificadores expressos na posição conferidos e fundamentados, incluindo natureza, destino, certificação, peso, capacidade ou potência quando exigidos nessa linha; não acrescentar condições a linhas que não as exigem\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]}],\\\"opportunity:321\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g2l-0\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 0306.36.10 annexI-2022-012\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-012\\\"},{\\\"id\\\":\\\"g2l-1\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 3102.10.00 annexI-2022-071\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-071\\\"},{\\\"id\\\":\\\"g2l-2\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 1007.10.00 annexI-2022-038\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-038\\\"},{\\\"id\\\":\\\"g2l-3\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 8501.61.00 annexI-2022-158\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-158\\\"},{\\\"id\\\":\\\"g2l-4\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 8701.95.00 annexI-2022-168\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-168\\\"},{\\\"id\\\":\\\"g2l-5\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 8201.50.00 annexI-2022-109\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-109\\\"},{\\\"id\\\":\\\"g2l-6\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 0702.00.00 annexI-2022-023\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-023; código 0702.00.00; Tomate, frescos ou refrigerados; PDF5; annexI-lei22-2022/1 para Lista legal — Tomate fresco ou refrigerado; rever condições do tratamento, sem alterar montante/moeda/contexto\\\",\\\"annexIItem\\\":\\\"annexI-2022-023\\\",\\\"annexIOnly\\\":false},{\\\"id\\\":\\\"g2l-7\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 3808.91.00 annexI-2022-094\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"listed_insecticides\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-094; código 3808.91.00; - Insecticidas; PDF8; annexI-lei22-2022/1 para Lista legal — Insecticidas; rever condições do tratamento, sem alterar montante/moeda/contexto\\\",\\\"annexIItem\\\":\\\"annexI-2022-094\\\",\\\"annexIOnly\\\":false},{\\\"id\\\":\\\"g2l-8\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 1101.00.00 annexI-2022-042\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; mistura de trigo com centeio, não farinha de trigo simples\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-042\\\",\\\"annexIOnly\\\":true},{\\\"id\\\":\\\"g2l-9\\\",\\\"period\\\":\\\"2026-09\\\",\\\"description\\\":\\\"SYNTHETIC QA 0402.21.10 annexI-2022-013\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; leite para utilização industrial, sem destino a lactente até um ano\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-09\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-013\\\",\\\"annexIOnly\\\":true}],[{\\\"period\\\":\\\"2026-09\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g2l-0\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0306.36.10 annexI-2022-012\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-012\"},{\"id\":\"g2l-1\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 3102.10.00 annexI-2022-071\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-071\"},{\"id\":\"g2l-2\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 1007.10.00 annexI-2022-038\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-038\"},{\"id\":\"g2l-3\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8501.61.00 annexI-2022-158\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-158\"},{\"id\":\"g2l-4\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8701.95.00 annexI-2022-168\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-168\"},{\"id\":\"g2l-5\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 8201.50.00 annexI-2022-109\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-109\"},{\"id\":\"g2l-6\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0702.00.00 annexI-2022-023\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-023; código 0702.00.00; Tomate, frescos ou refrigerados; PDF5; annexI-lei22-2022/1 para Lista legal — Tomate fresco ou refrigerado; rever condições do tratamento, sem alterar montante/moeda/contexto\",\"annexIItem\":\"annexI-2022-023\",\"annexIOnly\":false},{\"id\":\"g2l-7\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 3808.91.00 annexI-2022-094\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"listed_insecticides\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida a partir de AnexoI/2022: annexI-2022-094; código 3808.91.00; - Insecticidas; PDF8; annexI-lei22-2022/1 para Lista legal — Insecticidas; rever condições do tratamento, sem alterar montante/moeda/contexto\",\"annexIItem\":\"annexI-2022-094\",\"annexIOnly\":false},{\"id\":\"g2l-8\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 1101.00.00 annexI-2022-042\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; mistura de trigo com centeio, não farinha de trigo simples\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-042\",\"annexIOnly\":true},{\"id\":\"g2l-9\",\"period\":\"2026-09\",\"description\":\"SYNTHETIC QA 0402.21.10 annexI-2022-013\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA: correspondência código/designação e qualificadores da posição expressamente pressupostos; não é classificação aduaneira ou certificação; leite para utilização industrial, sem destino a lactente até um ano\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-09\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-013\",\"annexIOnly\":true}],\"rows\":[{\"id\":\"g2l-0\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-012; código 0306.36.10; - Camarões - Larvas de camarão com comprimento não superior a 1 mm; PDF5; annexI-lei22-2022/1\"},{\"id\":\"g2l-1\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-071; código 3102.10.00; Adubos (fertilizantes) minerais ou químicos, azotados (nitrogenados): - Ureia, mesmo em solução aquosa; PDF7; annexI-lei22-2022/1\"},{\"id\":\"g2l-2\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-038; código 1007.10.00; - Sorgo de grão -para sementeira; PDF6; annexI-lei22-2022/1\"},{\"id\":\"g2l-3\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-158; código 8501.61.00; -Geradores de corrente alternada (alternadores) -De potência não superior a 75 KVA; PDF10; annexI-lei22-2022/1\"},{\"id\":\"g2l-4\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-168; código 8701.95.00; Outros tractores — Superior a 130KW; PDF11; annexI-lei22-2022/1\"},{\"id\":\"g2l-5\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-109; código 8201.50.00; - Tesouras de podar (incluindo as tesouras para aves domésticas), manipuladas com uma das mãos; PDF8–9; annexI-lei22-2022/1\"},{\"id\":\"g2l-6\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2l-7\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\",\"source\":\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\"},{\"id\":\"g2l-8\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-042; código 1101.00.00; Farinhas de trigo ou mistura de trigo com centeio; PDF6; annexI-lei22-2022/1\"},{\"id\":\"g2l-9\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-013; código 0402.21.10; - Leite em pó, grânulos ou outras formas sólidas, concentrados sem adição de açúcar ou de outros edulcorantes, com um teor, em peso, de matérias gordas, superior a 1,5%, para uso na indústria acondicionado em embalagens de capacidade igual ou superior a 25Kg; PDF5; annexI-lei22-2022/1\"}],\"periods\":[{\"period\":\"2026-09\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"200.00\",\"07\":\"800.00\",\"02\":\"0.00\",\"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:322\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g3-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P038 / Transmissão do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar/P038, CIVA art.9(13)(a), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar\"},{\"id\":\"g3-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_industry_goods/P039, CIVA art.9(13)(b);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_industry_goods\"},{\"id\":\"g3-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap/P040, CIVA art.9(13)(c), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap\"},{\"id\":\"g3-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_factory/P041, CIVA art.9(13)(d), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_factory\"},{\"id\":\"g3-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_inputs/P042, CIVA art.9(13)(e), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_inputs\"},{\"id\":\"g3-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"},{\"id\":\"g3-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_solar_inputs/P045, CIVA art.9(16), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_solar_inputs\"},{\"id\":\"g3-cane-independent\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Produção agrícola, avicultura e apicultura — isenção; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"}],\"periods\":[{\"period\":\"2026-10\",\"complete\":true}],\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T14:47:56.092Z\",\"opportunity\":\"opportunity:322\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"temporary_sugar\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Transmissão do açúcar\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(a)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_sugar_industry_goods\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Bens transmitidos pela indústria nacional do açúcar\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(b);9(14)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_oils_soap\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Óleos alimentares e sabões\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(c)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_oils_soap_factory\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Produção industrial de óleo alimentar e sabões\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(d)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_oils_soap_inputs\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Matérias-primas para óleo/sabões — Anexo II\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(e)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_sugar_cane\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(13)(f);9(14)\\\",\\\"source\\\":\\\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"},{\\\"id\\\":\\\"temporary_solar_inputs\\\",\\\"label\\\":\\\"Benefício terminado31/12/2025 — Factores de produção de painéis solares para electrificação rural\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.9(16)\\\",\\\"source\\\":\\\"Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\\\",\\\"conditions\\\":[],\\\"logicVersion\\\":\\\"temporary-benefit-cessation/1\\\"}],\\\"opportunity:322\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g3-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P038 / Transmissão do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"temporary_sugar\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_sugar_industry_goods\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_oils_soap\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_oils_soap_factory\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_oils_soap_inputs\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_sugar_cane\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g3-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"temporary_solar_inputs\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g3-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P038 / Transmissão do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"temporary_sugar\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_sugar_industry_goods\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_oils_soap\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_oils_soap_factory\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_oils_soap_inputs\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_sugar_cane\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g3-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"temporary_solar_inputs\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g3-0\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(a) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(a)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-1\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(b);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(b);9(14)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-2\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(c) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(c)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-3\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(d) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(d)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-4\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(e) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(e)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-5\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(13)(f);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(13)(f);9(14)\",\"source\":\"Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"},{\"id\":\"g3-6\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"O benefício temporário do art.9(16) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"article\":\"CIVA art.9(16)\",\"source\":\"Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações. CIVA republicado Lei13/2016,9(14),PDF10/p.1426(268),apenas para9(13)(b/f). Âmbito:cessação nas operações internas2026/MZN;sem cálculo histórico.\"}],\"periods\":[{\"period\":\"2026-10\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA — P038 / Transmissão do açúcar: O benefício temporário do art.9(13)(a) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar: O benefício temporário do art.9(13)(b);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P040 / Óleos alimentares e sabões: O benefício temporário do art.9(13)(c) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões: O benefício temporário do art.9(13)(d) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II: O benefício temporário do art.9(13)(e) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria: O benefício temporário do art.9(13)(f);9(14) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\",\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural: O benefício temporário do art.9(16) terminou em31/12/2025 e não é aplicável a2026-10. A cessação não determina, por si, a taxa ou outra isenção desta operação. Escolha expressamente o enquadramento actual e confirme as respectivas condições; montantes e imposto ficam por determinar até essa escolha.\"]}],\"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.\"}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-24T14:47:56.092Z\",\"opportunity\":\"opportunity:322\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"production_agriculture\\\",\\\"label\\\":\\\"Produção agrícola, avicultura e apicultura — isenção\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(7)(a),19(1)(b)(v)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Operação no âmbito da própria produção identificada, utilizando os próprios recursos; não mera revenda/comércio\\\",\\\"Se houver transformação, é acessória, pelo próprio produtor sobre produtos da sua produção, por meios geralmente utilizados nas respectivas explorações\\\"]},{\\\"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:322\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g3-0\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P038 / Transmissão do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"116\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar/P038, CIVA art.9(13)(a), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar\\\"},{\\\"id\\\":\\\"g3-1\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_industry_goods/P039, CIVA art.9(13)(b);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar_industry_goods\\\"},{\\\"id\\\":\\\"g3-2\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap/P040, CIVA art.9(13)(c), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_oils_soap\\\"},{\\\"id\\\":\\\"g3-3\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_factory/P041, CIVA art.9(13)(d), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_oils_soap_factory\\\"},{\\\"id\\\":\\\"g3-4\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_inputs/P042, CIVA art.9(13)(e), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_oils_soap_inputs\\\"},{\\\"id\\\":\\\"g3-5\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar_cane\\\"},{\\\"id\\\":\\\"g3-6\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_solar_inputs/P045, CIVA art.9(16), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_solar_inputs\\\"},{\\\"id\\\":\\\"g3-cane-independent\\\",\\\"period\\\":\\\"2026-10\\\",\\\"description\\\":\\\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"production_agriculture\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-10\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Produção agrícola, avicultura e apicultura — isenção; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\\\",\\\"temporaryBenefitOrigin\\\":\\\"temporary_sugar_cane\\\"}],[{\\\"period\\\":\\\"2026-10\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g3-0\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P038 / Transmissão do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"116\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar/P038, CIVA art.9(13)(a), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar\"},{\"id\":\"g3-1\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P039 / Bens transmitidos pela indústria nacional do açúcar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_industry_goods/P039, CIVA art.9(13)(b);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_industry_goods\"},{\"id\":\"g3-2\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P040 / Óleos alimentares e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap/P040, CIVA art.9(13)(c), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap\"},{\"id\":\"g3-3\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P041 / Produção industrial de óleo alimentar e sabões\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_factory/P041, CIVA art.9(13)(d), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_factory\"},{\"id\":\"g3-4\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P042 / Matérias-primas para óleo/sabões — Anexo II\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_oils_soap_inputs/P042, CIVA art.9(13)(e), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_oils_soap_inputs\"},{\"id\":\"g3-5\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"},{\"id\":\"g3-6\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P045 / Factores de produção de painéis solares para electrificação rural\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_solar_inputs/P045, CIVA art.9(16), termo31/12/2025, temporary-benefit-cessation/1, para Operação interna geral; Lei22/2022, art.1, PDF2/p.2252(26),9(16), termo31/12/2025;art.3(2),PDF4/p.2252(28),aditaAnexoIV;art.6,PDF4,efeitos01/01/2023. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_solar_inputs\"},{\"id\":\"g3-cane-independent\",\"period\":\"2026-10\",\"description\":\"SYNTHETIC QA — P043 / Actividade agrícola de cana-de-açúcar para a indústria\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"production_agriculture\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — natureza e contraprestação pressupostas para demonstração; não certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-10\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida; continuidade expressamente escolhida de temporary_sugar_cane/P043, CIVA art.9(13)(f);9(14), termo31/12/2025, temporary-benefit-cessation/1, para Produção agrícola, avicultura e apicultura — isenção; Lei3/2025, BR95/suplemento, art.1, PDF1–2/p.478(1)–(2):9(13)(a–f), termo31/12/2025; art.2, PDF2, entrada na publicação21/05/2025. Lei10/2025, BR248/suplemento1, art.1, PDF12/p.2180(12): altera3,6,12,18,19,21,23,25,26,27,31,32,33,34, sem prorrogar9(13)/9(16); art.5, PDF15/p.2180(15), efeitos01/01/2026. Art.12(1)(a) retira as remissões a9(13)/9(16) nas importações; este bloco trata operações internas, não calcula importações.; montante/moeda/período conservados; rever condições, sem cálculo automático\",\"temporaryBenefitOrigin\":\"temporary_sugar_cane\"}],\"rows\":[{\"id\":\"g3-0\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-1\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-2\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-3\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-4\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-5\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-6\",\"field\":\"01\",\"net\":\"100.00\",\"vat\":\"16.00\",\"gross\":\"116.00\",\"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\":\"g3-cane-independent\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.9(7)(a),19(1)(b)(v)\",\"source\":\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(7)(a); PDF11, p.1426(269),11; PDF15, p.1426(273),19(1)(b)(v); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(7). Âmbito técnico2026/MZN\"}],\"periods\":[{\"period\":\"2026-10\",\"fields\":{\"01\":\"700.00\",\"03\":\"0.00\",\"05\":\"100.00\",\"07\":\"0.00\",\"02\":\"112.00\",\"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:323\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4a-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Operação ferroviária dos CFM com companhia estrangeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_railway_cfm\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Transporte de passageiros proveniente do ou com destino ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_international_passengers\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-2\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Trabalhos em bens móveis para reexpedição ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_work_on_movables\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-3\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Ouro não trabalhado transmitido ao Banco de Moçambique\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_gold_bom\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-4\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Taras e embalagens para mercadorias a exportar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_packaging\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-11\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:06:01.418Z\",\"opportunity\":\"opportunity:323\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"export_railway_cfm\\\",\\\"label\\\":\\\"Operação ferroviária dos CFM com companhia estrangeira\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(o),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Transmissão de bens ou prestação de serviços efectuada pelos Caminhos de Ferro de Moçambique a companhia ferroviária estrangeira identificada; não basta ser qualquer operador ferroviário\\\",\\\"Operação no quadro da exploração de ferrovias ou dos seus equipamentos, com ligação identificada; não isenção de qualquer venda a companhia estrangeira\\\"]},{\\\"id\\\":\\\"export_international_passengers\\\",\\\"label\\\":\\\"Transporte de passageiros proveniente do ou com destino ao estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(p),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Serviço identificado como transporte de passageiros; não transporte de mercadorias nem serviço autónomo de alojamento ou agência\\\",\\\"Percurso proveniente do estrangeiro ou com destino ao estrangeiro, com origem e destino identificados no documento ou pressuposto; nacionalidade do passageiro não comprova o percurso\\\"]},{\\\"id\\\":\\\"export_work_on_movables\\\",\\\"label\\\":\\\"Trabalhos em bens móveis para reexpedição ao estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(q),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Prestação de serviços que consiste em trabalhos sobre bens móveis identificados, adquiridos ou importados para esses trabalhos em território nacional\\\",\\\"Os bens trabalhados são expedidos ou transportados de seguida para o estrangeiro, com correspondência entre entrada, trabalhos e saída identificada\\\",\\\"Expedição efectuada pelo prestador, pelo destinatário não estabelecido no território nacional ou por terceiro em nome e por conta de qualquer deles; interveniente e relação identificados\\\"]},{\\\"id\\\":\\\"export_gold_bom\\\",\\\"label\\\":\\\"Ouro não trabalhado transmitido ao Banco de Moçambique\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(r),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Bem identificado como ouro em barra ou noutra forma não trabalhada; não jóia nem artigo de ouro trabalhado\\\",\\\"Adquirente identificado como Banco de Moçambique; não qualquer banco ou comprador estrangeiro\\\"]},{\\\"id\\\":\\\"export_packaging\\\",\\\"label\\\":\\\"Taras e embalagens para mercadorias a exportar\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(t),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\\\",\\\"logicVersion\\\":\\\"export-direct-operations/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não inferida apenas da residência do cliente ou do sector\\\",\\\"Transmissão de taras ou embalagens identificadas que servem de invólucro de mercadorias; não serviço autónomo de transporte ou armazenagem\\\",\\\"Mercadorias a exportar identificadas e afectação das taras/embalagens a essas mercadorias documentada ou expressamente pressuposta; não inferida só da actividade exportadora do comprador\\\"]}],\\\"opportunity:323\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4a-0\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Operação ferroviária dos CFM com companhia estrangeira\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_railway_cfm\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-1\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transporte de passageiros proveniente do ou com destino ao estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_international_passengers\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-2\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Trabalhos em bens móveis para reexpedição ao estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_work_on_movables\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-3\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Ouro não trabalhado transmitido ao Banco de Moçambique\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_gold_bom\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4a-4\\\",\\\"period\\\":\\\"2026-11\\\",\\\"description\\\":\\\"SYNTHETIC QA — Taras e embalagens para mercadorias a exportar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_packaging\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-11\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-11\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4a-0\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Operação ferroviária dos CFM com companhia estrangeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_railway_cfm\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-1\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Transporte de passageiros proveniente do ou com destino ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_international_passengers\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-2\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Trabalhos em bens móveis para reexpedição ao estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_work_on_movables\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-3\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Ouro não trabalhado transmitido ao Banco de Moçambique\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_gold_bom\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4a-4\",\"period\":\"2026-11\",\"description\":\"SYNTHETIC QA — Taras e embalagens para mercadorias a exportar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_packaging\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — intervenientes,origem/destino e ligação descritos como pressupostos da projecção; não certificação documental\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-11\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4a-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(o),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(p),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(q),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(r),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"},{\"id\":\"g4a-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(t),19(1)(b)(i)\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.13(1)(o/p/q/r/t), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), mantém19(1)(b)(i); Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não altera13 e mantém19(1)(b)(i). Âmbito técnico2026/MZN; classificação de vendas, sem dedução automática de compras ou declaraçãoAT.\"}],\"periods\":[{\"period\":\"2026-11\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"500.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:324\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4b-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre embarcação elegível e objectos da sua exploração\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de embarcação elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de avião elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:26:08.011Z\",\"opportunity\":\"opportunity:324\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"international_ship_operations\\\",\\\"label\\\":\\\"Operações sobre embarcação elegível e objectos da sua exploração\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(f),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio\\\",\\\"Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer da embarcação; ou transmissão, aluguer, reparação ou conservação de objectos incorporados ou utilizados na sua exploração, incluindo equipamento de pesca\\\",\\\"A operação e o objecto estão ligados à embarcação elegível identificada; não qualquer venda ou serviço a uma empresa marítima\\\"]},{\\\"id\\\":\\\"international_aircraft_operations\\\",\\\"label\\\":\\\"Operações sobre avião de companhia principalmente internacional\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(g),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado\\\",\\\"Operação identificada: transmissão, transformação, reparação, manutenção, frete ou aluguer do avião; ou transmissão, reparação ou manutenção de objectos nele incorporados ou utilizados na sua exploração. Não estender o aluguer do avião ao aluguer autónomo de objectos não enumerado nesta alínea\\\",\\\"A operação e o objecto estão ligados ao avião elegível identificado; não qualquer fornecimento à companhia aérea\\\"]},{\\\"id\\\":\\\"international_ship_direct_services\\\",\\\"label\\\":\\\"Serviços para necessidades directas de embarcação elegível ou sua carga\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(i),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio\\\",\\\"Prestação de serviços identificada e efectuada para necessidades directas da embarcação elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço ao armador\\\",\\\"Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião\\\"]},{\\\"id\\\":\\\"international_aircraft_direct_services\\\",\\\"label\\\":\\\"Serviços para necessidades directas de avião elegível ou sua carga\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(i),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\\\",\\\"logicVersion\\\":\\\"international-assets/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não basta o sector, a localização do investimento ou a residência estrangeira do cliente\\\",\\\"Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado\\\",\\\"Prestação de serviços identificada e efectuada para necessidades directas do avião elegível ou da respectiva carga, com ligação concreta descrita; não qualquer serviço à companhia aérea\\\",\\\"Serviço distinto dos já mencionados em13(1)(f/g); confirme a natureza específica, sem duplicar o enquadramento das operações sobre embarcação ou avião\\\"]}],\\\"opportunity:324\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4b-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Operações sobre embarcação elegível e objectos da sua exploração\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"international_ship_operations\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4b-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Operações sobre avião de companhia principalmente internacional\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"international_aircraft_operations\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4b-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços para necessidades directas de embarcação elegível ou sua carga\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"international_ship_direct_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4b-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços para necessidades directas de avião elegível ou sua carga\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"international_aircraft_direct_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4b-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre embarcação elegível e objectos da sua exploração\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Operações sobre avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_operations\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de embarcação elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"international_ship_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4b-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços para necessidades directas de avião elegível ou sua carga\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"international_aircraft_direct_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA:embarcação/avião,operador,utilização e ligação da operação expressamente pressupostos;sem certificação de matrícula ou documentos\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4b-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(f),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"},{\"id\":\"g4b-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(g),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"},{\"id\":\"g4b-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(i),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"},{\"id\":\"g4b-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(i),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento, art.13(1)(c/d/f/g/i), PDF12/p.1426(270); art.19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), mantêm19(1)(b)(i), sem alterar13. Âmbito2026/MZN; sem dedução automática de compras ou submissãoAT.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"400.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:325\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4c-goods\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1000\",\"basis\":\"included\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_customs_related_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados à expedição de bens para o estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_dispatch_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"relatedExport\":{\"id\":\"g4c-goods\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"treatment\":\"export_goods\"}},{\"id\":\"g4c-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Intermediação em nome e por conta de outrem — artigo13(1)(s)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_disclosed_intermediation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:50:21.952Z\",\"opportunity\":\"opportunity:325\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"export_customs_related_services\\\",\\\"label\\\":\\\"Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(m),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\\\",\\\"logicVersion\\\":\\\"export-linked-services/1\\\",\\\"conditions\\\":[\\\"O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço\\\",\\\"Serviço directamente relacionado com trânsito, exportação ou importação dos bens identificados, com ligação concreta descrita\\\",\\\"Os bens estão isentos por admissão temporária, draubaque ou trânsito nos termos de12(1)(c), ou entraram em depósitos de regime aduaneiro ou livre de outras áreas do14; regime e documento/pressuposto identificados, não apenas localização do projecto numa zona\\\",\\\"O serviço não está entre os serviços referidos no artigo9; a exclusão foi analisada para esta operação concreta, não presumida por o cliente exportar\\\"]},{\\\"id\\\":\\\"export_dispatch_services\\\",\\\"label\\\":\\\"Serviços ligados à expedição de bens para o estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(n),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\\\",\\\"logicVersion\\\":\\\"export-linked-services/1\\\",\\\"conditions\\\":[\\\"O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço\\\",\\\"Serviço identificado e relacionado com expedição de bens destinados ao estrangeiro; bens, destino e ligação concreta do serviço identificados no documento ou pressuposto\\\",\\\"O serviço não está entre os serviços referidos no artigo9; não basta uma venda a cliente estrangeiro nem um serviço genérico ao exportador\\\"]},{\\\"id\\\":\\\"export_disclosed_intermediation\\\",\\\"label\\\":\\\"Intermediação em nome e por conta de outrem — artigo13(1)(s)\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(s),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\\\",\\\"logicVersion\\\":\\\"export-linked-services/1\\\",\\\"conditions\\\":[\\\"O próprio serviço está localizado e abrangido pelo CIVA em Moçambique, com territorialidade identificada; cliente estrangeiro ou operação subjacente no estrangeiro não determinam, por si, a localização deste serviço\\\",\\\"Prestação de intermediação em nome e por conta de outrem, com mandante e mandato/pressuposto identificados; não actuação em nome próprio\\\",\\\"O intermediário intervém numa operação descrita no artigo13 ou realizada fora do território nacional, com operação e fundamento/localização identificados; a referência a outra linha não comprova automaticamente esses factos\\\"]},{\\\"id\\\":\\\"export_goods\\\",\\\"label\\\":\\\"Exportação de bens pelo vendedor\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(a),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Bens expedidos/transportados para o estrangeiro pelo vendedor ou terceiro por sua conta\\\",\\\"Saída documentada, ou pressuposto expresso da projecção; não mera venda a cliente estrangeiro\\\"]}],\\\"opportunity:325\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4c-goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_goods\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4c-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_customs_related_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4c-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviços ligados à expedição de bens para o estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_dispatch_services\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"relatedExport\\\":{\\\"id\\\":\\\"g4c-goods\\\",\\\"description\\\":\\\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\\\",\\\"treatment\\\":\\\"export_goods\\\"}},{\\\"id\\\":\\\"g4c-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Intermediação em nome e por conta de outrem — artigo13(1)(s)\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_disclosed_intermediation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4c-goods\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1000\",\"basis\":\"included\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados a bens nos regimes indicados no artigo13(1)(m)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_customs_related_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4c-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviços ligados à expedição de bens para o estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_dispatch_services\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"relatedExport\":{\"id\":\"g4c-goods\",\"description\":\"SYNTHETIC QA — mercadorias expedidas pelo vendedor\",\"treatment\":\"export_goods\"}},{\"id\":\"g4c-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Intermediação em nome e por conta de outrem — artigo13(1)(s)\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_disclosed_intermediation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto externo identifica bens,regime/localização,mandante e ligação do serviço;operação do intermediário localizada emMoçambique;sem certificação\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4c-goods\",\"field\":\"05\",\"net\":\"1000.00\",\"vat\":\"0.00\",\"gross\":\"1000.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(a),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"g4c-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(m),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\"},{\"id\":\"g4c-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(n),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\"},{\"id\":\"g4c-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(s),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016,13(1)(m/n/s),PDF12/p.1426(270);remissões12(1)(c),PDF11/p.1426(269),14,PDF13/p.1426(271),19(1)(b)(i),PDF15/p.1426(273). Lei22/2022art.1 eLei10/2025art.1 mantêm13 e19(1)(b)(i);Lei10/2025PDF12–13/p.2180(12)–(13). Âmbito2026/MZN;classificação do serviço,sem certificar regime/documentos ou deduzir compras automaticamente.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"1300.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:326\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4d-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de navegação marítima em alto mar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_seagoing_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"provisions\"},{\"id\":\"g4d-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_rescue_coastal_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"fuel\"},{\"id\":\"g4d-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de guerra com destino estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_departing_warship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"beverages\"},{\"id\":\"g4d-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_international_aircraft\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"cargo_products\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T16:03:12.915Z\",\"opportunity\":\"opportunity:326\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"onboard_seagoing_ship\\\",\\\"label\\\":\\\"Abastecimento de embarcação de navegação marítima em alto mar\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(c),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Embarcação identificada que efectua navegação marítima em alto mar e assegura transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; utilização identificada, não qualquer barco de recreio\\\"]},{\\\"id\\\":\\\"onboard_rescue_coastal_ship\\\",\\\"label\\\":\\\"Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(d),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Embarcação identificada de salvamento, assistência marítima ou pesca costeira; actividade identificada, não presumida pelo nome do operador\\\"]},{\\\"id\\\":\\\"onboard_departing_warship\\\",\\\"label\\\":\\\"Abastecimento de embarcação de guerra com destino estrangeiro\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(e),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Embarcação de guerra identificada que deixa o país com destino a porto ou ancoradouro situado no estrangeiro; saída e destino identificados, não simples utilização militar\\\"]},{\\\"id\\\":\\\"onboard_international_aircraft\\\",\\\"label\\\":\\\"Abastecimento de avião de companhia principalmente internacional\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(h),13(2–3),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\\\",\\\"logicVersion\\\":\\\"onboard-supplies/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens localizada em Moçambique, com territorialidade identificada; não importação nem serviço autónomo\\\",\\\"Bens efectivamente postos a bordo do meio identificado; natureza e destino correspondem à categoria escolhida do artigo13(3), sustentados pelo documento ou pressuposto expresso da projecção\\\",\\\"Avião identificado utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional nos termos de13(1)(g); companhia e utilização identificadas, não apenas um voo internacional isolado\\\"]}],\\\"opportunity:326\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4d-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de embarcação de navegação marítima em alto mar\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"onboard_seagoing_ship\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"provisions\\\"},{\\\"id\\\":\\\"g4d-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"onboard_rescue_coastal_ship\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"fuel\\\"},{\\\"id\\\":\\\"g4d-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de embarcação de guerra com destino estrangeiro\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"onboard_departing_warship\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"beverages\\\"},{\\\"id\\\":\\\"g4d-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Abastecimento de avião de companhia principalmente internacional\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"onboard_international_aircraft\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"supplyCategory\\\":\\\"cargo_products\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4d-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de navegação marítima em alto mar\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_seagoing_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"provisions\"},{\"id\":\"g4d-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de salvamento, assistência marítima ou pesca costeira\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_rescue_coastal_ship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"fuel\"},{\"id\":\"g4d-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de embarcação de guerra com destino estrangeiro\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"onboard_departing_warship\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"beverages\"},{\"id\":\"g4d-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Abastecimento de avião de companhia principalmente internacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"onboard_international_aircraft\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — documento/pressuposto identifica bens postos a bordo, destino, embarcação/avião e actividade do operador; projecção, sem certificar despacho nem restituição\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"supplyCategory\":\"cargo_products\"}],\"rows\":[{\"id\":\"g4d-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(c),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"},{\"id\":\"g4d-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(d),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"},{\"id\":\"g4d-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(e),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"},{\"id\":\"g4d-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(h),13(2–3),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei 13/2016, BR156/10.º suplemento, art.13(1)(c/d/e/h),13(2–3), PDF12/p.1426(270);19(1)(b)(i), PDF15/p.1426(273). Lei22/2022 art.1, PDF3/p.2252(27), e Lei10/2025 art.1, PDF12–13/p.2180(12)–(13), não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN; bebidas em c/d/h não têm isenção directa automática:13(2) prevê dedução ou restituição, sem aplicar20(1)(d) para esse efeito.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"400.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:327\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g4e-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Exportação por adquirente sem residência ou estabelecimento nacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_nonresident_buyer\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a entidades diplomáticas ou consulares\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_diplomatic_mission\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a organismos internacionais ou seus membros elegíveis\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_international_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens para exportação por organismo humanitário, caritativo ou educativo\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_humanitarian_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T16:15:23.288Z\",\"opportunity\":\"opportunity:327\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"export_nonresident_buyer\\\",\\\"label\\\":\\\"Exportação por adquirente sem residência ou estabelecimento nacional\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(b),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens expedidos ou transportados com destino ao estrangeiro pelo adquirente sem residência ou estabelecimento em território nacional, ou por terceiro por conta deste; adquirente, interveniente e saída identificados\\\",\\\"Os bens não se destinam ao abastecimento de barcos desportivos ou de recreio, aviões de turismo ou qualquer outro meio de transporte de uso privado; destino concreto identificado, sem presumir pela nacionalidade do comprador\\\",\\\"Enquadramento na regulamentação própria prevista em13(1)(b) identificado no fundamento/documento ou como pressuposto expresso da projecção; sem essa identificação não confirmar a condição nem presumir despacho ou isenção\\\"]},{\\\"id\\\":\\\"export_diplomatic_mission\\\",\\\"label\\\":\\\"Fornecimentos a entidades diplomáticas ou consulares\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(j),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens ou prestação de serviços destinada à entidade diplomática ou consular identificada; não basta destinatário estrangeiro\\\",\\\"A isenção desta operação resulta de acordo ou convénio internacional celebrado por Moçambique, identificado com disposição, âmbito e período aplicáveis no fundamento; uma entidade diplomática por si não comprova a isenção\\\"]},{\\\"id\\\":\\\"export_international_organisation\\\",\\\"label\\\":\\\"Fornecimentos a organismos internacionais ou seus membros elegíveis\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(k),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens ou prestação de serviços destinada a organismo internacional reconhecido por Moçambique ou a membro desse organismo; organismo, reconhecimento e qualidade do destinatário identificados\\\",\\\"A operação cumpre os limites e condições do acordo ou convénio internacional celebrado por Moçambique identificado no fundamento, incluindo disposição, âmbito e período; não presumir isenção geral de todas as compras ou de qualquer membro\\\"]},{\\\"id\\\":\\\"export_humanitarian_organisation\\\",\\\"label\\\":\\\"Bens para exportação por organismo humanitário, caritativo ou educativo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(l),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\\\",\\\"logicVersion\\\":\\\"export-beneficiaries/1\\\",\\\"conditions\\\":[\\\"Operação abrangida pelo CIVA em Moçambique, com territorialidade identificada; não importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de bens a organismo devidamente reconhecido, que os exporta para o estrangeiro no âmbito das suas actividades humanitárias, caritativas ou educativas; organismo, bens, saída e actividade identificados, não serviço nem simples intenção genérica de exportar\\\",\\\"Prévio reconhecimento do direito à isenção para esta operação, na forma determinada em decreto regulamentar, identificado no fundamento/documento ou como pressuposto expresso da projecção; não confundir reconhecimento do organismo com reconhecimento do direito\\\"]}],\\\"opportunity:327\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g4e-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Exportação por adquirente sem residência ou estabelecimento nacional\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_nonresident_buyer\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4e-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Fornecimentos a entidades diplomáticas ou consulares\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_diplomatic_mission\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4e-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Fornecimentos a organismos internacionais ou seus membros elegíveis\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_international_organisation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"g4e-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Bens para exportação por organismo humanitário, caritativo ou educativo\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"export_humanitarian_organisation\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g4e-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Exportação por adquirente sem residência ou estabelecimento nacional\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_nonresident_buyer\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a entidades diplomáticas ou consulares\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_diplomatic_mission\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Fornecimentos a organismos internacionais ou seus membros elegíveis\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_international_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"g4e-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens para exportação por organismo humanitário, caritativo ou educativo\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"export_humanitarian_organisation\",\"confirmed\":[0,1,2],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: intervenientes, destino/saída e regulamentação própria (b); acordo aplicável, disposição, âmbito/período e reconhecimento (j/k); reconhecimento do organismo e prévio direito (l). Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"g4e-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(b),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"},{\"id\":\"g4e-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(j),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"},{\"id\":\"g4e-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(k),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"},{\"id\":\"g4e-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(l),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,13(1)(b/j/k/l),PDF12/p.1426(270);19(1)(b)(i),PDF15/p.1426(273). Alterações Lei22/2022art.1 e Lei10/2025art.1 não alteram13 e mantêm19(1)(b)(i). Âmbito2026/MZN. Exige enquadramento/documento ou pressuposto expresso da projecção; não certifica reconhecimento, acordo, despacho ou exportação.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"400.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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:328\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"g5a-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens expedidos para zona ou depósito elegível\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_dispatch_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"economic_zone\"},{\"id\":\"g5a-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo à expedição para zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_dispatch_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"customs_warehouse\"},{\"id\":\"g5a-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transmissão de bens dentro de regime de zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_internal_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"free_zone\"},{\"id\":\"g5a-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviço directamente conexo à transmissão de bens em regime\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_internal_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"duty_free_shop\"},{\"id\":\"g5a-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_transit_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"transit\"},{\"id\":\"g5a-5\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_transit_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"temporary_import\"}],\"periods\":[{\"period\":\"2026-12\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T16:32:42.521Z\",\"opportunity\":\"opportunity:328\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"regime_dispatch_goods\\\",\\\"label\\\":\\\"Bens expedidos para zona ou depósito elegível\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(b),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Transmissão de bens expedidos ou transportados para zona ou depósito mencionado em14(1)(a); bens, destino e regime identificados no documento ou pressuposto expresso. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição\\\",\\\"A colocação/introdução dos bens corresponde ao regime escolhido, sob controlo alfandegário e disposições especificamente aplicáveis de14(1)(a); não basta o endereço do destinatário ou o cadastro da zona\\\"]},{\\\"id\\\":\\\"regime_dispatch_transport\\\",\\\"label\\\":\\\"Transporte directamente conexo à expedição para zona ou depósito\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(b),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Prestação de serviço de transporte directamente conexa à transmissão de bens expedidos ou transportados para zona ou depósito de14(1)(a); transmissão, bens, destino e ligação concreta identificados. A indicação de loja franca por si não comprova esse destino: identifique a zona ou depósito aplicável a esta expedição\\\",\\\"Regime de destino e disposições especificamente aplicáveis de14(1)(a) identificados; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não qualquer serviço ao destinatário\\\"]},{\\\"id\\\":\\\"regime_internal_goods\\\",\\\"label\\\":\\\"Transmissão de bens dentro de regime de zona ou depósito\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(c),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Transmissão de bens efectuada num regime de14(1)(a),com bens, regime e controlo/disposições aplicáveis identificados no documento ou pressuposto expresso\\\",\\\"Os bens permanecem nessa situação no momento/período da operação; não saída do regime nem venda para consumo final na área\\\"]},{\\\"id\\\":\\\"regime_internal_services\\\",\\\"label\\\":\\\"Serviço directamente conexo à transmissão de bens em regime\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(c),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Prestação de serviços directamente conexa a transmissão de bens efectuada em regime de14(1)(a); bens, transmissão, regime e ligação concreta identificados, não qualquer serviço executado na zona\\\",\\\"Os bens permanecem nessa situação no momento/período da operação; preço desta linha é apenas o serviço, sem duplicar o valor dos bens; não saída do regime nem consumo final\\\"]},{\\\"id\\\":\\\"regime_transit_goods\\\",\\\"label\\\":\\\"Bens em trânsito, draubaque ou importação temporária\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(d),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Transmissão de bens que se encontram no regime escolhido de trânsito, draubaque ou importação temporária; bens e enquadramento identificados no documento ou pressuposto expresso, não o próprio acto de importação\\\",\\\"A operação continua considerada abrangida pelo regime no momento/período indicado; não regime terminado nem mera passagem geográfica dos bens\\\"]},{\\\"id\\\":\\\"regime_transit_transport\\\",\\\"label\\\":\\\"Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.14(1)(d),19(1)(b)(iv)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\\\",\\\"logicVersion\\\":\\\"special-regimes/1\\\",\\\"conditions\\\":[\\\"Transmissão de bens ou prestação de serviços abrangida pelo CIVA em Moçambique, com territorialidade identificada; não o próprio acto de importação nem aquisição pelo beneficiário\\\",\\\"Os bens a que a operação se refere não têm utilização nem consumo finais nas áreas mencionadas em14(1); destino efectivo ou pressuposto expresso da projecção identificado, sem o presumir pela localização no mapa\\\",\\\"Prestação de serviço de transporte directamente conexa à transmissão de bens em trânsito, draubaque ou importação temporária; bens, operação e ligação concreta identificados\\\",\\\"A operação continua abrangida pelo regime no momento/período indicado; preço desta linha é apenas o transporte, sem duplicar o valor dos bens; não transporte genérico nem regime terminado\\\"]}],\\\"opportunity:328\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"g5a-0\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Bens expedidos para zona ou depósito elegível\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"regime_dispatch_goods\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"economic_zone\\\"},{\\\"id\\\":\\\"g5a-1\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transporte directamente conexo à expedição para zona ou depósito\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"regime_dispatch_transport\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"customs_warehouse\\\"},{\\\"id\\\":\\\"g5a-2\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transmissão de bens dentro de regime de zona ou depósito\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"regime_internal_goods\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"free_zone\\\"},{\\\"id\\\":\\\"g5a-3\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Serviço directamente conexo à transmissão de bens em regime\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"regime_internal_services\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"duty_free_shop\\\"},{\\\"id\\\":\\\"g5a-4\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Bens em trânsito, draubaque ou importação temporária\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"regime_transit_goods\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"transit\\\"},{\\\"id\\\":\\\"g5a-5\\\",\\\"period\\\":\\\"2026-12\\\",\\\"description\\\":\\\"SYNTHETIC QA — Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"regime_transit_transport\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-12\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"specialRegime\\\":\\\"temporary_import\\\"}],[{\\\"period\\\":\\\"2026-12\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"g5a-0\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens expedidos para zona ou depósito elegível\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_dispatch_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"economic_zone\"},{\"id\":\"g5a-1\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo à expedição para zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_dispatch_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"customs_warehouse\"},{\"id\":\"g5a-2\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transmissão de bens dentro de regime de zona ou depósito\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_internal_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"free_zone\"},{\"id\":\"g5a-3\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Serviço directamente conexo à transmissão de bens em regime\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_internal_services\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"duty_free_shop\"},{\"id\":\"g5a-4\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"regime_transit_goods\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"transit\"},{\"id\":\"g5a-5\",\"period\":\"2026-12\",\"description\":\"SYNTHETIC QA — Transporte directamente conexo a bens em trânsito, draubaque ou importação temporária\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"regime_transit_transport\",\"confirmed\":[0,1,2,3],\"evidence\":\"SYNTHETIC QA — pressuposto expresso de projecção: bens e operação identificados; regime e controlo/documento, destino, permanência no período, ausência de utilização/consumo final e ligação directa do serviço/transporte identificados. Cada linha tem preço próprio, sem duplicar bens. Sem certificação real.\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-12\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"specialRegime\":\"temporary_import\"}],\"rows\":[{\"id\":\"g5a-0\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(b),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-1\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(b),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-2\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(c),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-3\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(c),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-4\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(d),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"},{\"id\":\"g5a-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.14(1)(d),19(1)(b)(iv)\",\"source\":\"CIVA republicado Lei13/2016, BR156/10.º suplemento,14(1)(b/c/d) e condição inicial de14(1),PDF13/p.1426(271);19(1)(b)(iv),PDF15/p.1426(273). Lei22/2022art.1,PDF1, e Lei10/2025art.1,PDF12–13/p.2180(12)–(13),não alteram14 nem19(1)(b)(iv). Âmbito2026/MZN; não calcula importação14(1)(a), aquisição14(2), saída de regime, direitos aduaneiros ou dedução automática de compras.\"}],\"periods\":[{\"period\":\"2026-12\",\"fields\":{\"01\":\"0.00\",\"03\":\"0.00\",\"05\":\"600.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"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.\"}}},\"importExemptions\":{\"opportunity:330\":{\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:16:26.981Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(d) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:14:34.403Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(d) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:16:13.803Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Esta reimportação beneficia de isenção de direitos aduaneiros. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:16:17.358Z\",\"opportunity\":\"opportunity:330\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:330\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6a-reimport_same_state\\\",\\\"treatment\\\":\\\"reimport_same_state\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento reimportado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA exportador original\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A reimport_same_state\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"no\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6a-central_bank_gold\\\",\\\"treatment\\\":\\\"central_bank_gold\\\",\\\"description\\\":\\\"SYNTHETIC QA ouro importado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"1000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA Banco de Moçambique\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6A central_bank_gold\\\",\\\"documentDate\\\":\\\"2026-12-11\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; não é documento real\\\",\\\"conditions\\\":{\\\"sameExporter\\\":\\\"yes\\\",\\\"sameState\\\":\\\"yes\\\",\\\"customsExempt\\\":\\\"yes\\\",\\\"gold\\\":\\\"yes\\\",\\\"centralBank\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(d/f),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),mantém d/f; Lei10/2025,PDF12–13/p.2180(12–13),mantém d/f. Cobertura2026/MZN; classificação do IVA na importação,sem cálculo de direitos aduaneiros ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6a-reimport_same_state\",\"treatment\":\"reimport_same_state\",\"description\":\"SYNTHETIC QA equipamento reimportado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA exportador original\",\"documentRef\":\"SYNTHETIC QA G6A reimport_same_state\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"no\",\"gold\":\"yes\",\"centralBank\":\"yes\"}},{\"id\":\"g6a-central_bank_gold\",\"treatment\":\"central_bank_gold\",\"description\":\"SYNTHETIC QA ouro importado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"1000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA Banco de Moçambique\",\"documentRef\":\"SYNTHETIC QA G6A central_bank_gold\",\"documentDate\":\"2026-12-11\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; não é documento real\",\"conditions\":{\"sameExporter\":\"yes\",\"sameState\":\"yes\",\"customsExempt\":\"yes\",\"gold\":\"yes\",\"centralBank\":\"yes\"}}],\"rows\":[{\"id\":\"g6a-reimport_same_state\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Esta reimportação beneficia de isenção de direitos aduaneiros. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6a-central_bank_gold\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(f) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:331\":{\"rows\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T17:31:10.924Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"yes\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(l) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:27:02.882Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"yes\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A importação é efectuada pelos próprios artistas-autores, residentes no território nacional, seus herdeiros ou legatários; a identidade, residência e relação aplicáveis estão identificadas no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(l) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:27:02.882Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"yes\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"yes\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(l) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:31:03.397Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O veículo destina-se exclusivamente a ser utilizado na actividade própria da corporação. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:31:07.540Z\",\"opportunity\":\"opportunity:331\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:331\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6b-author_art_import\\\",\\\"treatment\\\":\\\"author_art_import\\\",\\\"description\\\":\\\"SYNTHETIC QA objecto de arte\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA artista-autor residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B author_art_import\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"artObjects\\\":\\\"yes\\\",\\\"eligibleArtImporter\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6b-fire_brigade_vehicle\\\",\\\"treatment\\\":\\\"fire_brigade_vehicle\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo de combate a incêndios\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"2500\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA corporação de bombeiros\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6B fire_brigade_vehicle\\\",\\\"documentDate\\\":\\\"2026-11-12\\\",\\\"evidence\\\":\\\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\\\",\\\"conditions\\\":{\\\"fireVehicle\\\":\\\"yes\\\",\\\"fireBrigade\\\":\\\"yes\\\",\\\"exclusiveOwnUse\\\":\\\"no\\\"}}],\\\"beneficiaryVersion\\\":\\\"import-beneficiaries/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(j/l),PDF11/p.1426(269). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm j/l. Cobertura2026/MZN; importação de objectos de arte e veículo de combate a incêndios nas condições próprias,sem dedução no campo11 nem cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6b-author_art_import\",\"treatment\":\"author_art_import\",\"description\":\"SYNTHETIC QA objecto de arte\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA artista-autor residente\",\"documentRef\":\"SYNTHETIC QA G6B author_art_import\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA autor residente em Manica e importador próprio; pressuposto, não é documento real\",\"conditions\":{\"artObjects\":\"yes\",\"eligibleArtImporter\":\"yes\"}},{\"id\":\"g6b-fire_brigade_vehicle\",\"treatment\":\"fire_brigade_vehicle\",\"description\":\"SYNTHETIC QA veículo de combate a incêndios\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"2500\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA corporação de bombeiros\",\"documentRef\":\"SYNTHETIC QA G6B fire_brigade_vehicle\",\"documentDate\":\"2026-11-12\",\"evidence\":\"SYNTHETIC QA corporação e utilização exclusiva na sua actividade própria; pressuposto, não é documento real\",\"conditions\":{\"fireVehicle\":\"yes\",\"fireBrigade\":\"yes\",\"exclusiveOwnUse\":\"no\"}}],\"rows\":[{\"id\":\"g6b-author_art_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(j) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6b-fire_brigade_vehicle\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O veículo destina-se exclusivamente a ser utilizado na actividade própria da corporação. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]},\"opportunity:332\":{\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T17:42:10.523Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"yes\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"yes\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:40:55.495Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio; O bem importado é a própria embarcação elegível identificada; não um serviço nem qualquer bem adquirido pelo operador. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Embarcação identificada, afecta a navegação marítima em alto mar com transporte remunerado de passageiros ou actividade comercial, industrial ou de pesca; ou a salvamento, assistência marítima ou pesca costeira, nos termos de13(1)(c/d). A natureza e utilização constam do documento ou pressuposto; não qualquer barco de recreio; O objecto importado está incorporado na embarcação elegível identificada ou é utilizado na sua exploração; objecto, embarcação e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico ao operador. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado; O bem importado é o próprio avião elegível identificado; não um serviço nem qualquer bem adquirido pela companhia. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Avião identificado e utilizado por companhia de navegação aérea que se dedica principalmente ao tráfego internacional; companhia e utilização identificadas, não bastando um voo internacional isolado; O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:40:55.495Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"yes\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"yes\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:41:49.408Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:41:58.148Z\",\"opportunity\":\"opportunity:332\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:332\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6c-eligible_ship_import\\\",\\\"treatment\\\":\\\"eligible_ship_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_ship_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_ship_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"importedShip\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-ship_operation_object_import\\\",\\\"treatment\\\":\\\"ship_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA ship_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C ship_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleShip\\\":\\\"yes\\\",\\\"shipObjectLink\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-eligible_aircraft_import\\\",\\\"treatment\\\":\\\"eligible_aircraft_import\\\",\\\"description\\\":\\\"SYNTHETIC QA eligible_aircraft_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C eligible_aircraft_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"importedAircraft\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6c-aircraft_operation_object_import\\\",\\\"treatment\\\":\\\"aircraft_operation_object_import\\\",\\\"description\\\":\\\"SYNTHETIC QA aircraft_operation_object_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"4000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA operador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6C aircraft_operation_object_import\\\",\\\"documentDate\\\":\\\"2026-11-13\\\",\\\"evidence\\\":\\\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\\\",\\\"conditions\\\":{\\\"eligibleAircraft\\\":\\\"yes\\\",\\\"aircraftObjectLink\\\":\\\"no\\\"}}],\\\"assetVersion\\\":\\\"import-assets/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(h/i),PDF11/p.1426(269),por referência a13(1)(f/g),PDF12/p.1426(270),e actividades de13(1)(c/d). Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm h/i;13 não alterado nesses diplomas. Cobertura2026/MZN; importação de embarcação/avião elegível ou objecto incorporado/utilizado na respectiva exploração,sem dedução no campo11,base aduaneira ou cálculo de direitos aduaneiros.\",\"inputs\":[{\"id\":\"g6c-eligible_ship_import\",\"treatment\":\"eligible_ship_import\",\"description\":\"SYNTHETIC QA eligible_ship_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_ship_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"importedShip\":\"yes\"}},{\"id\":\"g6c-ship_operation_object_import\",\"treatment\":\"ship_operation_object_import\",\"description\":\"SYNTHETIC QA ship_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C ship_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleShip\":\"yes\",\"shipObjectLink\":\"yes\"}},{\"id\":\"g6c-eligible_aircraft_import\",\"treatment\":\"eligible_aircraft_import\",\"description\":\"SYNTHETIC QA eligible_aircraft_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C eligible_aircraft_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"importedAircraft\":\"yes\"}},{\"id\":\"g6c-aircraft_operation_object_import\",\"treatment\":\"aircraft_operation_object_import\",\"description\":\"SYNTHETIC QA aircraft_operation_object_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"4000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA operador\",\"documentRef\":\"SYNTHETIC QA G6C aircraft_operation_object_import\",\"documentDate\":\"2026-11-13\",\"evidence\":\"SYNTHETIC QA meio identificado, utilização elegível e ligação do bem importado expressamente assumidas; não é documento real\",\"conditions\":{\"eligibleAircraft\":\"yes\",\"aircraftObjectLink\":\"no\"}}],\"rows\":[{\"id\":\"g6c-eligible_ship_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-ship_operation_object_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(h) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-eligible_aircraft_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(i) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6c-aircraft_operation_object_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O objecto importado está incorporado no avião elegível identificado ou é utilizado na sua exploração; objecto, avião e ligação concreta identificados no documento ou pressuposto, não um fornecimento genérico à companhia. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]},\"opportunity:333\":{\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T17:53:27.441Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:52:10.409Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens identificados são importados sob regime de trânsito; regime e operação constam do documento ou pressuposto expresso, não apenas passagem geográfica; Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens identificados são importados sob regime de importação temporária; regime e operação constam do documento ou pressuposto expresso, não apenas intenção de utilização temporária; Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens identificados são importados sob regime de draubaque; regime e operação constam do documento ou pressuposto expresso, não qualquer promessa de restituição futura; Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:52:10.409Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:53:12.585Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T17:53:17.191Z\",\"opportunity\":\"opportunity:333\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:333\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6d-customs_transit_import\\\",\\\"treatment\\\":\\\"customs_transit_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_transit_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_transit_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTransit\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g6d-customs_temporary_import\\\",\\\"treatment\\\":\\\"customs_temporary_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_temporary_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_temporary_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsTemporary\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6d-customs_drawback_import\\\",\\\"treatment\\\":\\\"customs_drawback_import\\\",\\\"description\\\":\\\"SYNTHETIC QA customs_drawback_import\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6D customs_drawback_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\\\",\\\"conditions\\\":{\\\"customsDrawback\\\":\\\"yes\\\",\\\"fullCustomsExemption\\\":\\\"yes\\\"}}],\\\"customsVersion\\\":\\\"import-customs-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.12(1)(c),PDF11/p.1426(269): importações de bens nos regimes de trânsito, importação temporária ou draubaque que sejam isentas totalmente de direitos aduaneiros. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm c) por remissão,sem nova redacção expandida neste recorte. Cobertura2026/MZN; classificação de IVA na importação,sem cálculo de direitos,base aduaneira,saída de regime ou dedução no campo11.\",\"inputs\":[{\"id\":\"g6d-customs_transit_import\",\"treatment\":\"customs_transit_import\",\"description\":\"SYNTHETIC QA customs_transit_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_transit_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTransit\":\"yes\",\"fullCustomsExemption\":\"no\"}},{\"id\":\"g6d-customs_temporary_import\",\"treatment\":\"customs_temporary_import\",\"description\":\"SYNTHETIC QA customs_temporary_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_temporary_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsTemporary\":\"yes\",\"fullCustomsExemption\":\"yes\"}},{\"id\":\"g6d-customs_drawback_import\",\"treatment\":\"customs_drawback_import\",\"description\":\"SYNTHETIC QA customs_drawback_import\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6D customs_drawback_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA bens, regime e isenção total de direitos expressamente assumidos; não é documento real\",\"conditions\":{\"customsDrawback\":\"yes\",\"fullCustomsExemption\":\"yes\"}}],\"rows\":[{\"id\":\"g6d-customs_transit_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Esta importação beneficia de isenção total de direitos aduaneiros, identificada no fundamento factual; redução parcial ou mera suspensão não comprovam esta condição. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6d-customs_temporary_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6d-customs_drawback_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(c) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:334\":{\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":6,\"calculatedAt\":\"2026-10-24T18:00:15.848Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T17:58:59.845Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de zona económica especial identificado no documento; a localização geográfica, por si só, não comprova o regime; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de zona franca identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de depósito franco identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são colocados no regime de depósito geral franco identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são introduzidos no depósito de regime aduaneiro identificado no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são introduzidos na loja franca identificada no documento; Esta importação encontra-se sob controlo alfandegário; A importação está sujeita às disposições especificamente aplicáveis ao regime identificado; indicar no fundamento factual o regime e documento aplicáveis; Os bens permanecem sob o regime identificado no período desta classificação; Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T17:58:59.846Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T17:58:59.846Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T18:00:05.457Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T18:00:11.928Z\",\"opportunity\":\"opportunity:334\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:334\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g5c-special_economic_zone_import\\\",\\\"treatment\\\":\\\"special_economic_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona económica especial\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C special_economic_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"specialEconomicZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g5c-free_zone_import\\\",\\\"treatment\\\":\\\"free_zone_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Zona franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_zone_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeZone\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-free_warehouse_import\\\",\\\"treatment\\\":\\\"free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"freeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-general_free_warehouse_import\\\",\\\"treatment\\\":\\\"general_free_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito geral franco\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C general_free_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"generalFreeWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-customs_warehouse_import\\\",\\\"treatment\\\":\\\"customs_warehouse_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C customs_warehouse_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"customsWarehouse\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g5c-duty_free_shop_import\\\",\\\"treatment\\\":\\\"duty_free_shop_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Importação — Loja franca\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G5C duty_free_shop_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\\\",\\\"conditions\\\":{\\\"dutyFreeShop\\\":\\\"yes\\\",\\\"specialCustomsControl\\\":\\\"yes\\\",\\\"specialApplicableProvisions\\\":\\\"yes\\\",\\\"specialRegimePermanence\\\":\\\"yes\\\",\\\"specialNoFinalUseConsumption\\\":\\\"yes\\\"}}],\\\"specialRegimeVersion\\\":\\\"import-special-regimes/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016, BR156/10.º suplemento, art.14(1)(a) e condição inicial14(1),PDF13/p.1426(271). Lei22/2022 e Lei10/2025 não alteram14 neste acervo. Importações sob controlo alfandegário e disposições especificamente aplicáveis, enquanto os bens permanecem nos regimes enumerados, sem utilização nem consumo finais nas áreas mencionadas. Cobertura2026/MZN; sem dedução/campo11, cálculo de direitos ou saída do regime.\",\"inputs\":[{\"id\":\"g5c-special_economic_zone_import\",\"treatment\":\"special_economic_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"specialEconomicZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"no\"}},{\"id\":\"g5c-free_zone_import\",\"treatment\":\"free_zone_import\",\"description\":\"SYNTHETIC QA Importação — Zona franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_zone_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeZone\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-free_warehouse_import\",\"treatment\":\"free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"freeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-general_free_warehouse_import\",\"treatment\":\"general_free_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito geral franco\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C general_free_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"generalFreeWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-customs_warehouse_import\",\"treatment\":\"customs_warehouse_import\",\"description\":\"SYNTHETIC QA Importação — Depósito de regime aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C customs_warehouse_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"customsWarehouse\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}},{\"id\":\"g5c-duty_free_shop_import\",\"treatment\":\"duty_free_shop_import\",\"description\":\"SYNTHETIC QA Importação — Loja franca\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C duty_free_shop_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA regime e documento aplicável, controlo e permanência; sem uso/consumo finais. Pressuposto expresso, não é documento real.\",\"conditions\":{\"dutyFreeShop\":\"yes\",\"specialCustomsControl\":\"yes\",\"specialApplicableProvisions\":\"yes\",\"specialRegimePermanence\":\"yes\",\"specialNoFinalUseConsumption\":\"yes\"}}],\"rows\":[{\"id\":\"g5c-special_economic_zone_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens não têm utilização nem consumo finais nas áreas mencionadas no regime. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g5c-free_zone_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-general_free_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-customs_warehouse_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g5c-duty_free_shop_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 14(1)(a) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:335\":{\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":6,\"calculatedAt\":\"2026-10-24T18:17:36.000Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T18:16:09.607Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual; As provisões não se encontram em embarcação a desmantelar ou utilizada para fins diferentes da navegação internacional, durante essa situação; As provisões não se encontram em embarcação utilizada em hotel, restaurante, sala de jogos flutuante ou fim semelhante, durante permanência em porto ou águas territoriais/interiores nacionais; As provisões não se encontram em embarcação de recreio durante permanência em porto ou águas territoriais/interiores nacionais; As provisões não se encontram em embarcação de pesca costeira. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual; Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A embarcação identificada efectua navegação marítima, fluvial ou lacustre internacional; não basta pertencer a uma empresa marítima; São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São provisões de bordo: produtos destinados exclusivamente ao consumo da tripulação e dos passageiros; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São combustíveis ou carburantes destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual; Os combustíveis/carburantes importados são os contidos nos depósitos normais; depósitos suplementares ou externos não cumprem esta condição. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São lubrificantes ou outros produtos, distintos dos combustíveis/carburantes, destinados ao funcionamento das máquinas de propulsão ou de outros aparelhos de uso técnico instalados a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: O avião identificado efectua navegação aérea internacional; não se exige que a companhia se dedique principalmente ao tráfego internacional neste ramo; São produtos acessórios destinados à preparação, tratamento e conservação das mercadorias transportadas a bordo; Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento; Os bens importados são consumidos ou encontram-se a bordo da embarcação ou avião identificados no fundamento factual. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T18:16:09.608Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"no\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"no\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Os bens são importados desde a entrada no território nacional até à chegada ao porto ou aeroporto nacionais de destino, ou durante a permanência nesses locais pelo período normal necessário ao cumprimento das tarefas; trajecto e datas constam do fundamento. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T18:16:09.608Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"yes\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":4,\"calculatedAt\":\"2026-10-24T18:17:25.621Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: As provisões não se encontram em embarcação de pesca costeira. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":5,\"calculatedAt\":\"2026-10-24T18:17:31.416Z\",\"opportunity\":\"opportunity:335\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:335\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6e-ship_provisions_import\\\",\\\"treatment\\\":\\\"ship_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNoDismantleOtherUse\\\":\\\"yes\\\",\\\"supplyNoFloatingHospitality\\\":\\\"yes\\\",\\\"supplyNoRecreation\\\":\\\"yes\\\",\\\"supplyNoCoastalFishing\\\":\\\"no\\\"}},{\\\"id\\\":\\\"g6e-ship_fuel_import\\\",\\\"treatment\\\":\\\"ship_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_technical_products_import\\\",\\\"treatment\\\":\\\"ship_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-ship_cargo_accessories_import\\\",\\\"treatment\\\":\\\"ship_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E ship_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalShip\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_provisions_import\\\",\\\"treatment\\\":\\\"aircraft_provisions_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Provisões de bordo\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_provisions_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyProvisions\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_fuel_import\\\",\\\"treatment\\\":\\\"aircraft_fuel_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_fuel_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyFuel\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\",\\\"supplyNormalTanks\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_technical_products_import\\\",\\\"treatment\\\":\\\"aircraft_technical_products_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_technical_products_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyTechnicalProducts\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g6e-aircraft_cargo_accessories_import\\\",\\\"treatment\\\":\\\"aircraft_cargo_accessories_import\\\",\\\"description\\\":\\\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"supplyInternationalAircraft\\\":\\\"yes\\\",\\\"supplyCargoAccessories\\\":\\\"yes\\\",\\\"supplyImportWindow\\\":\\\"yes\\\",\\\"supplyOnboard\\\":\\\"yes\\\"}}],\\\"supplyVersion\\\":\\\"import-onboard-supplies/1\\\"}\",\"source\":\"CIVA republicado pela Lei13/2016,BR156/10.º suplemento,12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p.1426(269–270),e definição13(3). Lei22/2022PDF2/p.2252(26) e Lei10/2025PDF13/p.2180(13) mantêm g/3 por remissão. Cobertura2026/MZN; abastecimentos importados na janela própria,consumidos ou a bordo de embarcação de navegação internacional marítima/fluvial/lacustre ou avião de navegação aérea internacional;exclusões próprias de provisões e depósitos normais. Sem exigir companhia principalmente internacional,sem dedução/campo11,direitos ou base aduaneira.\",\"inputs\":[{\"id\":\"g6e-ship_provisions_import\",\"treatment\":\"ship_provisions_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNoDismantleOtherUse\":\"yes\",\"supplyNoFloatingHospitality\":\"yes\",\"supplyNoRecreation\":\"yes\",\"supplyNoCoastalFishing\":\"no\"}},{\"id\":\"g6e-ship_fuel_import\",\"treatment\":\"ship_fuel_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-ship_technical_products_import\",\"treatment\":\"ship_technical_products_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-ship_cargo_accessories_import\",\"treatment\":\"ship_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Embarcação internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E ship_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalShip\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_provisions_import\",\"treatment\":\"aircraft_provisions_import\",\"description\":\"SYNTHETIC QA Avião internacional — Provisões de bordo\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_provisions_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyProvisions\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_fuel_import\",\"treatment\":\"aircraft_fuel_import\",\"description\":\"SYNTHETIC QA Avião internacional — Combustíveis ou carburantes\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_fuel_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyFuel\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\",\"supplyNormalTanks\":\"yes\"}},{\"id\":\"g6e-aircraft_technical_products_import\",\"treatment\":\"aircraft_technical_products_import\",\"description\":\"SYNTHETIC QA Avião internacional — Lubrificantes e outros produtos de funcionamento técnico\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_technical_products_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyTechnicalProducts\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"treatment\":\"aircraft_cargo_accessories_import\",\"description\":\"SYNTHETIC QA Avião internacional — Produtos acessórios para mercadorias transportadas\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G6E aircraft_cargo_accessories_import\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA tipo de abastecimento, embarcação/avião e navegação internacional, percurso e datas normais identificados; pressuposto expresso, não documento real\",\"conditions\":{\"supplyInternationalAircraft\":\"yes\",\"supplyCargoAccessories\":\"yes\",\"supplyImportWindow\":\"yes\",\"supplyOnboard\":\"yes\"}}],\"rows\":[{\"id\":\"g6e-ship_provisions_import\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: As provisões não se encontram em embarcação de pesca costeira. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6e-ship_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-ship_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_provisions_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_fuel_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_technical_products_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6e-aircraft_cargo_accessories_import\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(g) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]}]},\"opportunity:336\":{\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceInCustomsValue\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceAccessoryCost\":\"yes\",\"serviceToFirstDestination\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T18:37:28.564Z\",\"opportunity\":\"opportunity:336\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:336\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6f-service_in_customs_value\\\",\\\"treatment\\\":\\\"service_in_customs_value\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F service_in_customs_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"yes\\\",\\\"serviceInCustomsValue\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\"},{\\\"id\\\":\\\"g6f-accessory_service_first_destination\\\",\\\"treatment\\\":\\\"accessory_service_first_destination\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço acessório até ao primeiro destino\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F accessory_service_first_destination\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"yes\\\",\\\"serviceAccessoryCost\\\":\\\"yes\\\",\\\"serviceToFirstDestination\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\",\\\"serviceFirstDestination\\\":\\\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\\\"}],\\\"serviceVersion\\\":\\\"import-included-services/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.\",\"inputs\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceInCustomsValue\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"yes\",\"serviceAccessoryCost\":\"yes\",\"serviceToFirstDestination\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"status\":\"exempt\",\"importVat\":null,\"reason\":\"Isenção do serviço 12(1)(e) nas condições expressamente assumidas na projecção. IVA do serviço:0.00MZN; não é o IVA dos bens importados, não soma novamente o serviço à base nem corrige factura ou dedução.\",\"serviceVat\":\"0.00\"},{\"id\":\"g6f-accessory_service_first_destination\",\"status\":\"exempt\",\"importVat\":null,\"reason\":\"Isenção do serviço 12(1)(e) nas condições expressamente assumidas na projecção. IVA do serviço:0.00MZN; não é o IVA dos bens importados, não soma novamente o serviço à base nem corrige factura ou dedução.\",\"serviceVat\":\"0.00\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T18:37:28.564Z\",\"opportunity\":\"opportunity:336\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:336\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6f-service_in_customs_value\\\",\\\"treatment\\\":\\\"service_in_customs_value\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F service_in_customs_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\"},{\\\"id\\\":\\\"g6f-accessory_service_first_destination\\\",\\\"treatment\\\":\\\"accessory_service_first_destination\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço acessório até ao primeiro destino\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F accessory_service_first_destination\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\",\\\"serviceFirstDestination\\\":\\\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\\\"}],\\\"serviceVersion\\\":\\\"import-included-services/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.\",\"inputs\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador; O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir; O valor deste serviço já está compreendido no valor aduaneiro que integra a base do artigo16(1); não é uma nova parcela a somar pelo simulador. Desconhecido não significa não aplicável nem IVA zero.\",\"serviceVat\":null},{\"id\":\"g6f-accessory_service_first_destination\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: A prestação está ligada à importação de bens identificada na referência própria; não basta tratar-se de serviço prestado a um importador; O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir; O serviço é uma despesa acessória da importação (embalagem, transporte, seguro ou outro encargo) adicionada à base por ainda não estar compreendida no valor aduaneiro, conforme16(1)(b); A despesa verifica-se até ao primeiro lugar de destino no interior do País: o constante do documento de transporte ou, na sua falta, o local da primeira ruptura de carga no interior do País, conforme16(2); destino e percurso identificados no fundamento. Desconhecido não significa não aplicável nem IVA zero.\",\"serviceVat\":null}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T18:37:28.564Z\",\"opportunity\":\"opportunity:336\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:336\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6f-service_in_customs_value\\\",\\\"treatment\\\":\\\"service_in_customs_value\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F service_in_customs_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"no\\\",\\\"serviceInCustomsValue\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\"},{\\\"id\\\":\\\"g6f-accessory_service_first_destination\\\",\\\"treatment\\\":\\\"accessory_service_first_destination\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviço acessório até ao primeiro destino\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador destinatário\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6F accessory_service_first_destination\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\\\",\\\"conditions\\\":{\\\"serviceImportLinked\\\":\\\"yes\\\",\\\"serviceFullValueIncluded\\\":\\\"no\\\",\\\"serviceAccessoryCost\\\":\\\"yes\\\",\\\"serviceToFirstDestination\\\":\\\"yes\\\"},\\\"serviceImportRef\\\":\\\"SYNTHETIC QA importação DU-A,2026-12\\\",\\\"serviceBaseRef\\\":\\\"SYNTHETIC QA base DU-A,linha serviço5000MZN\\\",\\\"serviceProvider\\\":\\\"SYNTHETIC QA prestador\\\",\\\"serviceFirstDestination\\\":\\\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\\\"}],\\\"serviceVersion\\\":\\\"import-included-services/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(e),PDF11/p.1426(269): prestações de serviços cujo valor esteja incluído na base tributável da importação de bens,conforme16. Art16(1)/16(1)(b)/16(2),PDF14/p.1426(272): valor aduaneiro e despesas acessórias até primeiro destino,do documento de transporte ou,na falta,primeira ruptura de carga no interior do País. Lei22/2022PDF1–2 e Lei10/2025PDF12–13 mantêm e por remissão e não alteram16. Cobertura2026/MZN; IVA do serviço,sem calcular base aduaneira,direitos,IVA dos bens,dedução/campo11 ou rectificação automática de factura.\",\"inputs\":[{\"id\":\"g6f-service_in_customs_value\",\"treatment\":\"service_in_customs_value\",\"description\":\"SYNTHETIC QA Serviço já compreendido no valor aduaneiro\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F service_in_customs_value\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"no\",\"serviceInCustomsValue\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\"},{\"id\":\"g6f-accessory_service_first_destination\",\"treatment\":\"accessory_service_first_destination\",\"description\":\"SYNTHETIC QA Serviço acessório até ao primeiro destino\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA importador destinatário\",\"documentRef\":\"SYNTHETIC QA G6F accessory_service_first_destination\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA serviço e montante integral incluídos na base identificada, conforme artigo16; pressuposto expresso, não documento real\",\"conditions\":{\"serviceImportLinked\":\"yes\",\"serviceFullValueIncluded\":\"no\",\"serviceAccessoryCost\":\"yes\",\"serviceToFirstDestination\":\"yes\"},\"serviceImportRef\":\"SYNTHETIC QA importação DU-A,2026-12\",\"serviceBaseRef\":\"SYNTHETIC QA base DU-A,linha serviço5000MZN\",\"serviceProvider\":\"SYNTHETIC QA prestador\",\"serviceFirstDestination\":\"SYNTHETIC QA Manica,primeiro destino no documento de transporte\"}],\"rows\":[{\"id\":\"g6f-service_in_customs_value\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\",\"serviceVat\":null},{\"id\":\"g6f-accessory_service_first_destination\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O valor integral do serviço desta linha está incluído na base tributável da importação identificada, nos termos do artigo16; documento ou pressuposto discrimina a inclusão, não apenas a intenção de a incluir. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\",\"serviceVat\":null}]}]},\"opportunity:337\":{\"rows\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{\"investmentEquipment\":\"yes\",\"investmentClassK\":\"yes\",\"investmentAuthorized\":\"yes\",\"investmentDestination\":\"yes\"},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T18:50:52.033Z\",\"opportunity\":\"opportunity:337\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:337\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6g-equipment\\\",\\\"treatment\\\":\\\"authorized_investment_equipment\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento industrial classe K\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"SYNTHETIC QA código não determina classe\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA empreendimento\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6G importação\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\\\",\\\"conditions\\\":{\\\"investmentEquipment\\\":\\\"yes\\\",\\\"investmentClassK\\\":\\\"yes\\\",\\\"investmentAuthorized\\\":\\\"yes\\\",\\\"investmentDestination\\\":\\\"yes\\\"},\\\"investmentAuthorizationRef\\\":\\\"SYNTHETIC QA autorização A, pressuposto expresso\\\",\\\"investmentScope\\\":\\\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\\\"}],\\\"investmentVersion\\\":\\\"import-investment-equipment/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.\",\"inputs\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{\"investmentEquipment\":\"yes\",\"investmentClassK\":\"yes\",\"investmentAuthorized\":\"yes\",\"investmentDestination\":\"yes\"},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"rows\":[{\"id\":\"g6g-equipment\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(1)(k) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T18:50:52.033Z\",\"opportunity\":\"opportunity:337\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:337\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6g-equipment\\\",\\\"treatment\\\":\\\"authorized_investment_equipment\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento industrial classe K\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"SYNTHETIC QA código não determina classe\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA empreendimento\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6G importação\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\\\",\\\"conditions\\\":{},\\\"investmentAuthorizationRef\\\":\\\"SYNTHETIC QA autorização A, pressuposto expresso\\\",\\\"investmentScope\\\":\\\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\\\"}],\\\"investmentVersion\\\":\\\"import-investment-equipment/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.\",\"inputs\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"rows\":[{\"id\":\"g6g-equipment\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens importados são bens de equipamento; não basta uma compra de materiais, consumíveis ou serviços para um investimento; Os bens de equipamento identificados estão classificados na classe K da Pauta Aduaneira; uma descrição genérica ou código isolado não é classificação automática pelo portal; O empreendimento está autorizado ao abrigo da Lei de Investimentos e respectivo Regulamento; a referência identifica a autorização aplicável ou o pressuposto expresso da projecção, não apenas um pedido apresentado; Estes bens destinam-se ao investimento no empreendimento autorizado identificado; a operação, período e condições correspondem ao âmbito aplicável da autorização, sem o estender automaticamente a outros bens ou operações. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T18:50:52.033Z\",\"opportunity\":\"opportunity:337\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:337\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6g-equipment\\\",\\\"treatment\\\":\\\"authorized_investment_equipment\\\",\\\"description\\\":\\\"SYNTHETIC QA equipamento industrial classe K\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"SYNTHETIC QA código não determina classe\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA empreendimento\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6G importação\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\\\",\\\"conditions\\\":{\\\"investmentEquipment\\\":\\\"yes\\\",\\\"investmentClassK\\\":\\\"yes\\\",\\\"investmentAuthorized\\\":\\\"no\\\",\\\"investmentDestination\\\":\\\"yes\\\"},\\\"investmentAuthorizationRef\\\":\\\"SYNTHETIC QA autorização A, pressuposto expresso\\\",\\\"investmentScope\\\":\\\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\\\"}],\\\"investmentVersion\\\":\\\"import-investment-equipment/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(1)(k),PDF11/p.1426(269): importações de bens de equipamento classificados na classe K da Pauta Aduaneira destinados a investimentos em empreendimentos autorizados ao abrigo da Lei de Investimentos e respectivo Regulamento. Lei22/2022,PDF2/p.2252(26),e Lei10/2025,PDF13/p.2180(13),mantêm k por remissão. Cobertura2026/MZN; classificação do IVA desta importação nas condições próprias,sem conceder autorização de investimento,classificar automaticamente mercadorias,estender o âmbito da autorização,calcular direitos/base aduaneira ou dedução/campo11.\",\"inputs\":[{\"id\":\"g6g-equipment\",\"treatment\":\"authorized_investment_equipment\",\"description\":\"SYNTHETIC QA equipamento industrial classe K\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"SYNTHETIC QA código não determina classe\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA empreendimento\",\"documentRef\":\"SYNTHETIC QA G6G importação\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA classificação K e destino ao empreendimento autorizado; projecção, não documento real\",\"conditions\":{\"investmentEquipment\":\"yes\",\"investmentClassK\":\"yes\",\"investmentAuthorized\":\"no\",\"investmentDestination\":\"yes\"},\"investmentAuthorizationRef\":\"SYNTHETIC QA autorização A, pressuposto expresso\",\"investmentScope\":\"SYNTHETIC QA equipamento industrial desta operação,2026-12,condições A; não alargar a outros bens\"}],\"rows\":[{\"id\":\"g6g-equipment\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: O empreendimento está autorizado ao abrigo da Lei de Investimentos e respectivo Regulamento; a referência identifica a autorização aplicável ou o pressuposto expresso da projecção, não apenas um pedido apresentado. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]},\"opportunity:338\":{\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentFullRightsExemption\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentRightsReduction\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"result\":{\"version\":\"import-exemptions/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T19:26:31.744Z\",\"opportunity\":\"opportunity:338\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:338\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6h-un_development_exemption\\\",\\\"treatment\\\":\\\"un_development_exemption\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_exemption\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"yes\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentFullRightsExemption\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\"},{\\\"id\\\":\\\"g6h-un_development_reduction\\\",\\\"treatment\\\":\\\"un_development_reduction\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_reduction\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"yes\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentRightsReduction\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentReductionPercent\\\":\\\"50\\\",\\\"developmentNormalVat\\\":\\\"800\\\",\\\"developmentNormalVatRef\\\":\\\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\\\"}],\\\"developmentVersion\\\":\\\"import-un-development/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.\",\"inputs\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentFullRightsExemption\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"yes\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentRightsReduction\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"reason\":\"Isenção 12(2)(c)/12(4) nas condições expressamente assumidas na projecção. IVA na importação:0.00MZN por isenção, sem inferir direitos aduaneiros, certificação pela AT ou dedução.\"},{\"id\":\"g6h-un_development_reduction\",\"status\":\"reduced\",\"importVat\":\"400.00\",\"reason\":\"Redução proporcional 12(2)(c)/12(4) nas condições expressamente assumidas na projecção. IVA informado sem benefício 800MZN × (1 − 50/100) = 400.00MZN. Proporção da redução de direitos, não taxa de IVA; aritmética decimal exacta, sem arredondamento fiscal presumido. Não calcula direitos/base aduaneira nem dedução.\"}]},\"history\":[{\"version\":\"import-exemptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T19:26:31.744Z\",\"opportunity\":\"opportunity:338\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:338\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6h-un_development_exemption\\\",\\\"treatment\\\":\\\"un_development_exemption\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_exemption\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\"},{\\\"id\\\":\\\"g6h-un_development_reduction\\\",\\\"treatment\\\":\\\"un_development_reduction\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_reduction\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentReductionPercent\\\":\\\"50\\\",\\\"developmentNormalVat\\\":\\\"800\\\",\\\"developmentNormalVatRef\\\":\\\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\\\"}],\\\"developmentVersion\\\":\\\"import-un-development/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.\",\"inputs\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens desta importação são materiais ou equipamentos do projecto de desenvolvimento identificado; O projecto é financiado pela agência ou instituição especializada das Nações Unidas identificada; não basta financiamento externo genérico; A agência ou instituição especializada identificada está devidamente acreditada junto do Governo Moçambicano; Os materiais ou equipamentos destinam-se exclusivamente à implementação deste projecto; Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável; A entidade promotora apresentou requerimento prévio acompanhado de lista discriminada dos bens a importar e respectivo plano de importações, ou estes elementos são pressupostos expressos da projecção; A concessão pelos serviços aduaneiros para esta importação segue o plano e o confronto com a lista aprovada no despacho, ou tal conformidade é pressuposto expresso da projecção; não se estende a outros bens ou operações; Esta importação beneficia de isenção integral de direitos no fundamento identificado; uma redução parcial não equivale a isenção integral de IVA. Desconhecido não significa não aplicável nem IVA zero.\"},{\"id\":\"g6h-un_development_reduction\",\"status\":\"indeterminate\",\"importVat\":null,\"reason\":\"Condições por indicar: Os bens desta importação são materiais ou equipamentos do projecto de desenvolvimento identificado; O projecto é financiado pela agência ou instituição especializada das Nações Unidas identificada; não basta financiamento externo genérico; A agência ou instituição especializada identificada está devidamente acreditada junto do Governo Moçambicano; Os materiais ou equipamentos destinam-se exclusivamente à implementação deste projecto; Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável; A entidade promotora apresentou requerimento prévio acompanhado de lista discriminada dos bens a importar e respectivo plano de importações, ou estes elementos são pressupostos expressos da projecção; A concessão pelos serviços aduaneiros para esta importação segue o plano e o confronto com a lista aprovada no despacho, ou tal conformidade é pressuposto expresso da projecção; não se estende a outros bens ou operações; Esta importação beneficia da redução parcial de direitos na percentagem identificada; não é uma taxa aduaneira nem a fracção de direitos ainda a pagar. Desconhecido não significa não aplicável nem IVA zero.\"}]},{\"version\":\"import-exemptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T19:26:31.744Z\",\"opportunity\":\"opportunity:338\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"import-exemptions/1\\\",\\\"scope\\\":\\\"opportunity:338\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g6h-un_development_exemption\\\",\\\"treatment\\\":\\\"un_development_exemption\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_exemption\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"no\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentFullRightsExemption\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\"},{\\\"id\\\":\\\"g6h-un_development_reduction\\\",\\\"treatment\\\":\\\"un_development_reduction\\\",\\\"description\\\":\\\"SYNTHETIC QA materiais/equipamentos projecto ONU\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"declaredValue\\\":\\\"5000\\\",\\\"goodsCode\\\":\\\"\\\",\\\"originCountry\\\":\\\"\\\",\\\"importer\\\":\\\"SYNTHETIC QA entidade promotora\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G6H un_development_reduction\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\\\",\\\"conditions\\\":{\\\"developmentMaterials\\\":\\\"yes\\\",\\\"developmentUNFunding\\\":\\\"yes\\\",\\\"developmentAccredited\\\":\\\"yes\\\",\\\"developmentExclusiveUse\\\":\\\"yes\\\",\\\"developmentFavourableDecision\\\":\\\"no\\\",\\\"developmentPriorRequest\\\":\\\"yes\\\",\\\"developmentCustomsConformity\\\":\\\"yes\\\",\\\"developmentRightsReduction\\\":\\\"yes\\\"},\\\"developmentProject\\\":\\\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentAgency\\\":\\\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentDecisionRef\\\":\\\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentListRef\\\":\\\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentPlanRef\\\":\\\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentScope\\\":\\\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentRightsRef\\\":\\\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\\\",\\\"developmentReductionPercent\\\":\\\"50\\\",\\\"developmentNormalVat\\\":\\\"800\\\",\\\"developmentNormalVatRef\\\":\\\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\\\"}],\\\"developmentVersion\\\":\\\"import-un-development/1\\\"}\",\"source\":\"CIVA republicado Lei13/2016,12(2)(c),PDF11/p.1426(269): materiais/equipamentos de projectos de desenvolvimento financiados pelas agências e instituições especializadas das Nações Unidas,devidamente acreditadas junto do Governo Moçambicano,destinados exclusivamente à implementação dos projectos;isenção ou redução de IVA na mesma proporção da redução de direitos. Art12(4),PDF12/p.1426(270): despacho favorável do Ministro que superintende Finanças,requerimento prévio da entidade promotora com lista discriminada e plano de importações;concessão pelos serviços aduaneiros segundo o plano e após confronto com a lista aprovada. Lei22/2022PDF2–3 eLei10/2025PDF13 mantêm12(2)/4 por remissão. Cobertura2026/MZN;sem calcular direitos/base aduaneira/taxa normal ou dedução/campo11;pedido não equivale a concessão.\",\"inputs\":[{\"id\":\"g6h-un_development_exemption\",\"treatment\":\"un_development_exemption\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_exemption\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"no\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentFullRightsExemption\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\"},{\"id\":\"g6h-un_development_reduction\",\"treatment\":\"un_development_reduction\",\"description\":\"SYNTHETIC QA materiais/equipamentos projecto ONU\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"declaredValue\":\"5000\",\"goodsCode\":\"\",\"originCountry\":\"\",\"importer\":\"SYNTHETIC QA entidade promotora\",\"documentRef\":\"SYNTHETIC QA G6H un_development_reduction\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos; concessão aduaneira no plano e lista aprovada; não documento real\",\"conditions\":{\"developmentMaterials\":\"yes\",\"developmentUNFunding\":\"yes\",\"developmentAccredited\":\"yes\",\"developmentExclusiveUse\":\"yes\",\"developmentFavourableDecision\":\"no\",\"developmentPriorRequest\":\"yes\",\"developmentCustomsConformity\":\"yes\",\"developmentRightsReduction\":\"yes\"},\"developmentProject\":\"SYNTHETIC QA Projecto de desenvolvimento identificado;operação2026-12/bens A;pressuposto expresso\",\"developmentAgency\":\"SYNTHETIC QA Agência ou instituição especializada das Nações Unidas e referência da acreditação;operação2026-12/bens A;pressuposto expresso\",\"developmentDecisionRef\":\"SYNTHETIC QA Despacho favorável / pressuposto expresso da projecção;operação2026-12/bens A;pressuposto expresso\",\"developmentListRef\":\"SYNTHETIC QA Lista discriminada aprovada / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentPlanRef\":\"SYNTHETIC QA Plano de importações / referência da previsão;operação2026-12/bens A;pressuposto expresso\",\"developmentScope\":\"SYNTHETIC QA Âmbito nesta importação: bens, operação, período e condições abrangidos;operação2026-12/bens A;pressuposto expresso\",\"developmentRightsRef\":\"SYNTHETIC QA Fundamento da isenção ou redução de direitos / pressuposto expresso;operação2026-12/bens A;pressuposto expresso\",\"developmentReductionPercent\":\"50\",\"developmentNormalVat\":\"800\",\"developmentNormalVatRef\":\"SYNTHETIC QA IVA sem benefício informado, não calculado da base pelo portal\"}],\"rows\":[{\"id\":\"g6h-un_development_exemption\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"},{\"id\":\"g6h-un_development_reduction\",\"status\":\"not_applicable\",\"importVat\":null,\"reason\":\"Não se aplica esta isenção: Existe despacho favorável do Ministro que superintende a área de Finanças para este âmbito, ou esse despacho é pressuposto expresso da projecção; requerimento apresentado não equivale a decisão favorável. O IVA fora deste fundamento permanece por enquadrar, sem taxa presumida.\"}]}]}},\"offerPreparations\":{\"opportunity:334\":{\"rows\":[{\"id\":\"gift84\",\"branch\":\"P084\",\"operation\":\"import\",\"description\":\"SYNTHETIC QA Importação — Zona económica especial\",\"period\":\"2026-12\",\"currency\":\"MZN\",\"amount\":\"5000\",\"counterparty\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA G5C special_economic_zone_import\",\"documentDate\":\"2026-11-14\",\"beneficiary\":\"SYNTHETIC QA instituição\",\"purpose\":\"SYNTHETIC QA finalidade editada deliberadamente\",\"evidence\":\"\",\"nationalInstitution\":\"yes\",\"publicSocialInstitution\":\"yes\",\"goodsSuitable\":\"yes\",\"publicInterestUse\":\"yes\",\"disaster\":\"\",\"disasterKind\":\"\",\"mitigation\":\"\",\"reusedFrom\":{\"key\":\"import:g5c-special_economic_zone_import\",\"copiedAt\":\"2026-10-24T18:08:37.797Z\"},\"normalVat\":\"800\",\"normalVatSource\":\"SYNTHETIC QA pressuposto expresso, não taxa 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Não constitui concessão.\",\"submission\":\"outside\",\"submissionReference\":\"\",\"records\":[{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"request\",\"request\":{\"state\":\"preparation\",\"reference\":\"\",\"presentedOn\":\"\",\"decisionRef\":\"\",\"decisionOn\":\"\",\"goods\":\"\",\"operation\":\"\",\"periodFrom\":\"\",\"periodTo\":\"\",\"conditions\":\"\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"\",\"scopeConfirmed\":\"\",\"formName\":\"\",\"formSource\":\"\",\"formContent\":\"\",\"submission\":\"outside\",\"submissionReference\":\"\"}},{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"presented\",\"request\":{\"state\":\"presented\",\"reference\":\"SYNTHETIC QA pedido1\",\"presentedOn\":\"2026-10-01\",\"decisionRef\":\"\",\"decisionOn\":\"\",\"goods\":\"\",\"operation\":\"\",\"periodFrom\":\"\",\"periodTo\":\"\",\"conditions\":\"\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"\",\"scopeConfirmed\":\"\",\"formName\":\"\",\"formSource\":\"\",\"formContent\":\"\",\"submission\":\"outside\",\"submissionReference\":\"\"}},{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"decision\",\"request\":{\"state\":\"granted\",\"reference\":\"SYNTHETIC QA pedido1\",\"presentedOn\":\"2026-10-01\",\"decisionRef\":\"SYNTHETIC QA despacho1\",\"decisionOn\":\"2026-10-03\",\"goods\":\"SYNTHETIC QA apenas bensA\",\"operation\":\"acquisition\",\"periodFrom\":\"2026-10\",\"periodTo\":\"2026-10\",\"conditions\":\"SYNTHETIC QA só operaçãoA\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"SYNTHETIC QA MF/AT\",\"scopeConfirmed\":\"yes\",\"formName\":\"\",\"formSource\":\"\",\"formContent\":\"\",\"submission\":\"outside\",\"submissionReference\":\"\",\"decisionAttachment\":{\"id\":\"00000000-0000-4000-8000-000000000001\",\"draftId\":\"00000000-0000-4000-8000-000000000002\",\"name\":\"SYNTHETIC-QA-despacho.txt\",\"sha256\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"scan\":\"pending\",\"url\":\"/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001\"},\"scopeKey\":\"{\\\"branch\\\":\\\"P085\\\",\\\"description\\\":\\\"SYNTHETIC QA bensA\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA entidade\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"amount\\\":\\\"1000\\\",\\\"purpose\\\":\\\"SYNTHETIC QA atenuar cheias\\\",\\\"evidence\\\":\\\"SYNTHETIC QA justificação\\\",\\\"national\\\":\\\"yes\\\",\\\"social\\\":\\\"yes\\\",\\\"suitable\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"disaster\\\":\\\"SYNTHETIC QA cheias\\\",\\\"mitigation\\\":\\\"yes\\\",\\\"humanitarian\\\":\\\"SYNTHETIC QA assistência humanitária\\\",\\\"request\\\":{\\\"state\\\":\\\"granted\\\",\\\"reference\\\":\\\"SYNTHETIC QA pedido1\\\",\\\"presentedOn\\\":\\\"2026-10-01\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA despacho1\\\",\\\"decisionOn\\\":\\\"2026-10-03\\\",\\\"goods\\\":\\\"SYNTHETIC QA apenas bensA\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"periodFrom\\\":\\\"2026-10\\\",\\\"periodTo\\\":\\\"2026-10\\\",\\\"conditions\\\":\\\"SYNTHETIC QA só operaçãoA\\\"},\\\"issuer\\\":\\\"SYNTHETIC QA MF/AT\\\",\\\"document\\\":\\\"00000000-0000-4000-8000-000000000001\\\",\\\"hash\\\":\\\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\\\"}\"}},{\"at\":\"2026-10-25T08:51:23.903Z\",\"stage\":\"form\",\"request\":{\"state\":\"granted\",\"reference\":\"SYNTHETIC QA pedido1\",\"presentedOn\":\"2026-10-01\",\"decisionRef\":\"SYNTHETIC QA despacho1\",\"decisionOn\":\"2026-10-03\",\"goods\":\"SYNTHETIC QA apenas bensA\",\"operation\":\"acquisition\",\"periodFrom\":\"2026-10\",\"periodTo\":\"2026-10\",\"conditions\":\"SYNTHETIC QA só operaçãoA\"},\"workflow\":{\"recipient\":\"Ministério das Finanças / Autoridade Tributária\",\"writtenRequest\":\"\",\"decisionIssuer\":\"SYNTHETIC QA MF/AT\",\"scopeConfirmed\":\"yes\",\"formName\":\"SYNTHETIC QA formulário aplicável\",\"formSource\":\"SYNTHETIC QA correspondência documentada apenas operaçãoA\",\"formContent\":\"Ao Ministério das Finanças / Autoridade Tributária\\nAssunto:Pedido de isenção — P085\\nEntidade/destinatário:SYNTHETIC QA entidade\\nFinalidade:SYNTHETIC QA atenuar cheias\\nCalamidade:SYNTHETIC QA cheias;finalidade humanitária:SYNTHETIC QA assistência humanitária\\nBens:SYNTHETIC QA bensA\\nOperação:acquisition;período:2026-10;valor de referência:1000 MZN\\nDocumentos:\\n\\nPreparação InvesteMoz;a apresentação ocorre fora do portal. Não constitui concessão.\",\"submission\":\"outside\",\"submissionReference\":\"\",\"decisionAttachment\":{\"id\":\"00000000-0000-4000-8000-000000000001\",\"draftId\":\"00000000-0000-4000-8000-000000000002\",\"name\":\"SYNTHETIC-QA-despacho.txt\",\"sha256\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"scan\":\"pending\",\"url\":\"/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001\"},\"scopeKey\":\"{\\\"branch\\\":\\\"P085\\\",\\\"description\\\":\\\"SYNTHETIC QA bensA\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA entidade\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"amount\\\":\\\"1000\\\",\\\"purpose\\\":\\\"SYNTHETIC QA atenuar cheias\\\",\\\"evidence\\\":\\\"SYNTHETIC QA justificação\\\",\\\"national\\\":\\\"yes\\\",\\\"social\\\":\\\"yes\\\",\\\"suitable\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"disaster\\\":\\\"SYNTHETIC QA 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MF/AT\\\",\\\"document\\\":\\\"00000000-0000-4000-8000-000000000001\\\",\\\"hash\\\":\\\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\\\"}\",\"formDecisionId\":\"00000000-0000-4000-8000-000000000001\",\"formDecisionHash\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"formPreparedAt\":\"2026-10-25T08:51:23.903Z\"}}],\"decisionAttachment\":{\"id\":\"00000000-0000-4000-8000-000000000001\",\"draftId\":\"00000000-0000-4000-8000-000000000002\",\"name\":\"SYNTHETIC-QA-despacho.txt\",\"sha256\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"scan\":\"pending\",\"url\":\"/api/v1/simulation-drafts/00000000-0000-4000-8000-000000000002/offer-documents/00000000-0000-4000-8000-000000000001\"},\"scopeKey\":\"{\\\"branch\\\":\\\"P085\\\",\\\"description\\\":\\\"SYNTHETIC QA bensA\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA entidade\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"amount\\\":\\\"1000\\\",\\\"purpose\\\":\\\"SYNTHETIC QA atenuar cheias\\\",\\\"evidence\\\":\\\"SYNTHETIC QA justificação\\\",\\\"national\\\":\\\"yes\\\",\\\"social\\\":\\\"yes\\\",\\\"suitable\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"disaster\\\":\\\"SYNTHETIC QA cheias\\\",\\\"mitigation\\\":\\\"yes\\\",\\\"humanitarian\\\":\\\"SYNTHETIC QA assistência humanitária\\\",\\\"request\\\":{\\\"state\\\":\\\"granted\\\",\\\"reference\\\":\\\"SYNTHETIC QA pedido1\\\",\\\"presentedOn\\\":\\\"2026-10-01\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA despacho1\\\",\\\"decisionOn\\\":\\\"2026-10-03\\\",\\\"goods\\\":\\\"SYNTHETIC QA apenas bensA\\\",\\\"operation\\\":\\\"acquisition\\\",\\\"periodFrom\\\":\\\"2026-10\\\",\\\"periodTo\\\":\\\"2026-10\\\",\\\"conditions\\\":\\\"SYNTHETIC QA só operaçãoA\\\"},\\\"issuer\\\":\\\"SYNTHETIC QA MF/AT\\\",\\\"document\\\":\\\"00000000-0000-4000-8000-000000000001\\\",\\\"hash\\\":\\\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\\\"}\",\"formDecisionId\":\"00000000-0000-4000-8000-000000000001\",\"formDecisionHash\":\"aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa\",\"formPreparedAt\":\"2026-10-25T08:51:23.903Z\"}}]}},\"publicAuthorityBases\":{\"opportunity:339\":{\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal 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judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7a-public_authority_compensation\\\",\\\"treatment\\\":\\\"public_authority_compensation\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"services\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_compensation\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"mixed\\\",\\\"moneyAmount\\\":\\\"1000.10\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"yes\",\"netComposition\":\"yes\"}},{\"id\":\"g7a-public_authority_compensation\",\"treatment\":\"public_authority_compensation\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_compensation\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"mixed\",\"moneyAmount\":\"1000.10\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"yes\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"status\":\"determined\",\"baseAmount\":\"1500.25\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(d): componente monetária 1500.25 + valor normal não monetário 0.00 = 1500.25MZN,nas condições expressamente assumidas na projecção. Componentes sem IVA,não duplicadas,composição15(5)/(6) identificada. Base não é imposto; incidência/taxa/IVA/dedução/campo11 não são determinados por este cálculo.\"},{\"id\":\"g7a-public_authority_compensation\",\"status\":\"determined\",\"baseAmount\":\"1250.30\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(d): componente monetária 1000.10 + valor normal não monetário 250.20 = 1250.30MZN,nas condições expressamente assumidas na projecção. Componentes sem IVA,não duplicadas,composição15(5)/(6) identificada. Base não é imposto; incidência/taxa/IVA/dedução/campo11 não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"public-authority-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T19:45:55.579Z\",\"opportunity\":\"opportunity:339\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"public-authority-base/1\\\",\\\"scope\\\":\\\"opportunity:339\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7a-public_authority_indemnity\\\",\\\"treatment\\\":\\\"public_authority_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_indemnity\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"money\\\",\\\"moneyAmount\\\":\\\"1500.25\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7a-public_authority_compensation\\\",\\\"treatment\\\":\\\"public_authority_compensation\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"services\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_compensation\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"mixed\\\",\\\"moneyAmount\\\":\\\"1000.10\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{}},{\"id\":\"g7a-public_authority_compensation\",\"treatment\":\"public_authority_compensation\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_compensation\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"mixed\",\"moneyAmount\":\"1000.10\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens ou prestação de serviços sujeita a IVA no território nacional; não basta existir um pagamento ou uma entidade pública; A transmissão ou prestação resulta do acto da autoridade pública identificado; O montante e as componentes indicadas correspondem à indemnização ou compensação desta operação; Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a); Os valores indicados excluem o próprio IVA e reflectem a composição aplicável dos números5/6 do artigo15, sem omissões nem duplicações; a referência explica a composição. Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7a-public_authority_compensation\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens ou prestação de serviços sujeita a IVA no território nacional; não basta existir um pagamento ou uma entidade pública; A transmissão ou prestação resulta do acto da autoridade pública identificado; O montante e as componentes indicadas correspondem à indemnização ou compensação desta operação; Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a); Os valores indicados excluem o próprio IVA e reflectem a composição aplicável dos números5/6 do artigo15, sem omissões nem duplicações; a referência explica a composição. Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"public-authority-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T19:45:55.592Z\",\"opportunity\":\"opportunity:339\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"public-authority-base/1\\\",\\\"scope\\\":\\\"opportunity:339\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7a-public_authority_indemnity\\\",\\\"treatment\\\":\\\"public_authority_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_indemnity\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"money\\\",\\\"moneyAmount\\\":\\\"1500.25\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"no\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7a-public_authority_compensation\\\",\\\"treatment\\\":\\\"public_authority_compensation\\\",\\\"description\\\":\\\"SYNTHETIC QA compensação por acto público\\\",\\\"operationNature\\\":\\\"services\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"authority\\\":\\\"SYNTHETIC QA autoridade pública\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A,operação própria\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7A public_authority_compensation\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"compensationForm\\\":\\\"mixed\\\",\\\"moneyAmount\\\":\\\"1000.10\\\",\\\"nonMoneyValue\\\":\\\"250.20\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\\\",\\\"conditions\\\":{\\\"taxableDomesticSupply\\\":\\\"yes\\\",\\\"authorityAct\\\":\\\"yes\\\",\\\"compensationLink\\\":\\\"yes\\\",\\\"notJudicialContractBreach\\\":\\\"no\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(d),PDF13/p1426(271): base das transmissões de bens e prestações de serviços resultantes de actos de autoridades públicas é a indemnização ou qualquer outra compensação. Art15(3)/(4),PDF14/p1426(272): componente não monetária pelo valor normal;15(5)/(6),composição/exclusões,incluindo exclusão do próprio IVA e indemnização judicial por incumprimento de contratos. Lei22/2022PDF3 mantém15(2)(d)/(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,determinação da base;sem inferir incidência,taxa,isenção,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7a-public_authority_indemnity\",\"treatment\":\"public_authority_indemnity\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_indemnity\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"money\",\"moneyAmount\":\"1500.25\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"no\",\"netComposition\":\"yes\"}},{\"id\":\"g7a-public_authority_compensation\",\"treatment\":\"public_authority_compensation\",\"description\":\"SYNTHETIC QA compensação por acto público\",\"operationNature\":\"services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"authority\":\"SYNTHETIC QA autoridade pública\",\"actRef\":\"SYNTHETIC QA acto A,operação própria\",\"documentRef\":\"SYNTHETIC QA G7A public_authority_compensation\",\"documentDate\":\"2026-11-14\",\"compensationForm\":\"mixed\",\"moneyAmount\":\"1000.10\",\"nonMoneyValue\":\"250.20\",\"valuationRef\":\"SYNTHETIC QA valor normal nos termos15(4),pressuposto explícito\",\"compositionRef\":\"SYNTHETIC QA documento A,composição15(5)/(6),semIVA e sem duplicações\",\"evidence\":\"SYNTHETIC QA pressupostos;operação sujeita e ligada ao acto,não incumprimento contratual judicial\",\"conditions\":{\"taxableDomesticSupply\":\"yes\",\"authorityAct\":\"yes\",\"compensationLink\":\"yes\",\"notJudicialContractBreach\":\"no\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7a-public_authority_indemnity\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação de base: Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a). Não é isenção nem IVA zero; conserve o enquadramento próprio da operação.\"},{\"id\":\"g7a-public_authority_compensation\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação de base: Não se trata de quantia recebida a título de indemnização declarada judicialmente por incumprimento total ou parcial de contrato, excluída pelo artigo15(6)(a). Não é isenção nem IVA zero; conserve o enquadramento próprio da operação.\"}]}]}},\"commissionBases\":{\"opportunity:340\":{\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}}],\"result\":{\"version\":\"commission-goods-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:01:14.566Z\",\"opportunity\":\"opportunity:340\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"commission-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:340\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7b-commission_sale_transfer\\\",\\\"treatment\\\":\\\"commission_sale_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_sale_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"yes\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7b-commission_purchase_transfer\\\",\\\"treatment\\\":\\\"commission_purchase_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_purchase_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"yes\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"yes\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}}],\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"status\":\"determined\",\"baseAmount\":\"900.15\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(e),Comitente para comissário: preço 1000.25 − comissão 100.10 = 900.15MZN,nas condições expressamente assumidas na projecção. Valores sem IVA,ajuste efectuado uma única vez. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"},{\"id\":\"g7b-commission_purchase_transfer\",\"status\":\"determined\",\"baseAmount\":\"1100.35\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(e),Comissário para comitente: preço 1000.25 + comissão 100.10 = 1100.35MZN,nas condições expressamente assumidas na projecção. Valores sem IVA,ajuste efectuado uma única vez. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"commission-goods-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:01:14.539Z\",\"opportunity\":\"opportunity:340\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"commission-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:340\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7b-commission_sale_transfer\\\",\\\"treatment\\\":\\\"commission_sale_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_sale_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7b-commission_purchase_transfer\\\",\\\"treatment\\\":\\\"commission_purchase_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_purchase_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é um serviço autónomo de intermediação nem qualquer pagamento de comissão; A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável; A operação e os papéis correspondem ao sentido escolhido:comissão de venda(comitente para comissário)ou de compra(comissário para comitente); O preço acordado pelo comissário e a comissão desta operação estão identificados sem o próprio IVA,com composição15(5)/(6)aplicável; o preço ainda não sofreu o ajuste da comissão efectuado por esta fórmula; Esta operação não está abrangida pela regra especial das vendas em leilão do artigo15(2)(g); essa base não é substituída pela comissão genérica. Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7b-commission_purchase_transfer\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é um serviço autónomo de intermediação nem qualquer pagamento de comissão; A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável; A operação e os papéis correspondem ao sentido escolhido:comissão de venda(comitente para comissário)ou de compra(comissário para comitente); O preço acordado pelo comissário e a comissão desta operação estão identificados sem o próprio IVA,com composição15(5)/(6)aplicável; o preço ainda não sofreu o ajuste da comissão efectuado por esta fórmula; Esta operação não está abrangida pela regra especial das vendas em leilão do artigo15(2)(g); essa base não é substituída pela comissão genérica. Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"commission-goods-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:01:14.555Z\",\"opportunity\":\"opportunity:340\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"commission-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:340\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7b-commission_sale_transfer\\\",\\\"treatment\\\":\\\"commission_sale_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_sale_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"no\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7b-commission_purchase_transfer\\\",\\\"treatment\\\":\\\"commission_purchase_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transferidos em comissão\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"principal\\\":\\\"SYNTHETIC QA comitente\\\",\\\"agent\\\":\\\"SYNTHETIC QA comissário\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA contrato A,comissão desta operação\\\",\\\"agreedPrice\\\":\\\"1000.25\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\\\",\\\"commissionAmount\\\":\\\"100.10\\\",\\\"commissionRef\\\":\\\"SYNTHETIC QA comissão contratada em valor,semIVA\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7B commission_purchase_transfer\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"commissionContract\\\":\\\"no\\\",\\\"directionConfirmed\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notSpecialAuction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(e),PDF13/p1426(271): nas transmissões de bens entre comitente e comissário,preço de venda acordado pelo comissário diminuído da comissão;entre comissário e comitente,preço de compra acordado pelo comissário aumentado da comissão. Art3(3)(c),PDF6/p1426(264): transferências em execução de contrato de comissão,incluindo consignação;na comissão de venda considera-se comprador o comissário,na de compra o comitente. Art15(5)/(6),PDF14,p1426(272),composição/exclusões,sem próprioIVA;regra especial de leilão15(2)(g)não substituída. Lei22/2022PDF3mantém15(2)(e);Lei10/2025PDF12mantém3(3)(c)por remissão e não altera15. Recorte2026/MZN,base de bens;sem incidência,taxa,IVA,serviço autónomo,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"g7b-commission_sale_transfer\",\"treatment\":\"commission_sale_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_sale_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"no\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}},{\"id\":\"g7b-commission_purchase_transfer\",\"treatment\":\"commission_purchase_transfer\",\"description\":\"SYNTHETIC QA bens transferidos em comissão\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"principal\":\"SYNTHETIC QA comitente\",\"agent\":\"SYNTHETIC QA comissário\",\"agreementRef\":\"SYNTHETIC QA contrato A,comissão desta operação\",\"agreedPrice\":\"1000.25\",\"priceRef\":\"SYNTHETIC QA preço acordado pelo comissário antes do ajuste\",\"commissionAmount\":\"100.10\",\"commissionRef\":\"SYNTHETIC QA comissão contratada em valor,semIVA\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valores líquidos e sem ajuste anterior\",\"documentRef\":\"SYNTHETIC QA G7B commission_purchase_transfer\",\"documentDate\":\"2026-11-14\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,bens/contrato/sentido/próprias condições,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"commissionContract\":\"no\",\"directionConfirmed\":\"yes\",\"netComposition\":\"yes\",\"notSpecialAuction\":\"yes\"}}],\"rows\":[{\"id\":\"g7b-commission_sale_transfer\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de comissão: A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável. Não é isenção nem IVA zero.\"},{\"id\":\"g7b-commission_purchase_transfer\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de comissão: A transferência destes bens entre comitente e comissário executa o contrato de comissão identificado,conforme3(3)(c),incluindo consignação quando aplicável. Não é isenção nem IVA zero.\"}]}]}},\"actSaleBases\":{\"opportunity:341\":{\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}}],\"result\":{\"version\":\"act-goods-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:21:38.236Z\",\"opportunity\":\"opportunity:341\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"act-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:341\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7c-act_sale_amount\\\",\\\"treatment\\\":\\\"act_sale_amount\\\",\\\"actKind\\\":\\\"auction\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_sale_amount\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"yes\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7c-act_normal_value\\\",\\\"treatment\\\":\\\"act_normal_value\\\",\\\"actKind\\\":\\\"settlement\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_normal_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"yes\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.\",\"inputs\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"yes\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}}],\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"status\":\"determined\",\"baseAmount\":\"1500.25\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(h),Arrematação: Valor da arrematação ou venda efectuada = 1500.25MZN,nas condições expressamente assumidas na projecção. Valor sem IVA,com fundamento e âmbito identificados;valor normal não é avaliado automaticamente pelo portal. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"},{\"id\":\"g7c-act_normal_value\",\"status\":\"determined\",\"baseAmount\":\"2200.50\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(h),Contrato de transacção: Valor normal dos bens,quando aplicável = 2200.50MZN,nas condições expressamente assumidas na projecção. Valor sem IVA,com fundamento e âmbito identificados;valor normal não é avaliado automaticamente pelo portal. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"act-goods-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:21:38.211Z\",\"opportunity\":\"opportunity:341\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"act-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:341\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7c-act_sale_amount\\\",\\\"treatment\\\":\\\"act_sale_amount\\\",\\\"actKind\\\":\\\"auction\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_sale_amount\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7c-act_normal_value\\\",\\\"treatment\\\":\\\"act_normal_value\\\",\\\"actKind\\\":\\\"settlement\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_normal_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.\",\"inputs\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é qualquer pagamento,indemnização ou prestação de serviços; Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado; O valor escolhido corresponde ao fundamento aplicável nesta transmissão:valor por que a arrematação/venda foi efectuada ou,se for caso,valor normal; não é uma opção automática pelo menor valor; O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(5)/(6),identificada no fundamento,sem omissões ou duplicações; Esta transmissão corresponde ao artigo15(2)(h),não a uma venda abrangida pela regra especial do organizador de leilão em comissão do artigo15(2)(g). Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7c-act_normal_value\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada uma transmissão de bens sujeita a IVA no território nacional; não é qualquer pagamento,indemnização ou prestação de serviços; Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado; O valor escolhido corresponde ao fundamento aplicável nesta transmissão:valor por que a arrematação/venda foi efectuada ou,se for caso,valor normal; não é uma opção automática pelo menor valor; O montante indicado exclui o próprio IVA e reflecte a composição aplicável do artigo15(5)/(6),identificada no fundamento,sem omissões ou duplicações; Esta transmissão corresponde ao artigo15(2)(h),não a uma venda abrangida pela regra especial do organizador de leilão em comissão do artigo15(2)(g). Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"act-goods-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:21:38.224Z\",\"opportunity\":\"opportunity:341\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"act-goods-base/1\\\",\\\"scope\\\":\\\"opportunity:341\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7c-act_sale_amount\\\",\\\"treatment\\\":\\\"act_sale_amount\\\",\\\"actKind\\\":\\\"auction\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_sale_amount\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"no\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7c-act_normal_value\\\",\\\"treatment\\\":\\\"act_normal_value\\\",\\\"actKind\\\":\\\"settlement\\\",\\\"description\\\":\\\"SYNTHETIC QA bens transmitidos pelo acto identificado\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"actRef\\\":\\\"SYNTHETIC QA acto A / bens desta operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7C act_normal_value\\\",\\\"documentDate\\\":\\\"2026-11-14\\\",\\\"actValue\\\":\\\"1500.25\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A do valor escolhido\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableDomesticGoods\\\":\\\"yes\\\",\\\"goodsByAct\\\":\\\"no\\\",\\\"valuationApplies\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"notAuctionCommissionRegime\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(h),PDF13/p1426(271): nas transmissões de bens resultantes de actos de arrematação ou venda judicial ou administrativa,de conciliação ou contratos de transacção,a base é o valor por que as arrematações ou vendas foram efectuadas ou,se for caso,o valor normal dos bens. Art15(4)/(5)/(6),PDF14/p1426(272),valor normal,composição e exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(h)/(4–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN;determinação da base,sem inferir incidência,taxa,IVA,dedução/campo11 ou totaisModeloA;sem substituir regime especial15(2)(g)de leilão em comissão.\",\"inputs\":[{\"id\":\"g7c-act_sale_amount\",\"treatment\":\"act_sale_amount\",\"actKind\":\"auction\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_sale_amount\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"no\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}},{\"id\":\"g7c-act_normal_value\",\"treatment\":\"act_normal_value\",\"actKind\":\"settlement\",\"description\":\"SYNTHETIC QA bens transmitidos pelo acto identificado\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"actRef\":\"SYNTHETIC QA acto A / bens desta operação\",\"documentRef\":\"SYNTHETIC QA G7C act_normal_value\",\"documentDate\":\"2026-11-14\",\"actValue\":\"1500.25\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A do valor escolhido\",\"valuationScope\":\"SYNTHETIC QA bens A, operação A, dezembro2026 e condições declaradas\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),valor líquido de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableDomesticGoods\":\"yes\",\"goodsByAct\":\"no\",\"valuationApplies\":\"yes\",\"netComposition\":\"yes\",\"notAuctionCommissionRegime\":\"yes\"}}],\"rows\":[{\"id\":\"g7c-act_sale_amount\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de transmissão por acto: Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado. Não é isenção nem IVA zero.\"},{\"id\":\"g7c-act_normal_value\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base de transmissão por acto: Estes bens são transmitidos em resultado do acto de arrematação,venda judicial/administrativa,conciliação ou contrato de transacção identificado. Não é isenção nem IVA zero.\"}]}]}},\"regulatedFuelBases\":{\"opportunity:342\":{\"rows\":[{\"id\":\"g7d-fuel_tax_included\",\"treatment\":\"fuel_tax_included\",\"description\":\"SYNTHETIC QA revenda de combustível A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA referência preço A / Autoridade Pública\",\"priceScope\":\"SYNTHETIC QA combustível A, revenda A, Manica, dezembro2026, pressupostos\",\"priceFrom\":\"2026-12-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA G7D fuel_tax_included\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1500.25\",\"fuelTax\":\"100.10\",\"fuelTaxRef\":\"SYNTHETIC QA TC desta operação sem estimar taxa\",\"compositionRef\":\"SYNTHETIC QA composição15(1)/(5)/(6),líquida de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableFuelResale\":\"yes\",\"publicFixedPrice\":\"yes\",\"priceScopeMatches\":\"yes\",\"netComposition\":\"yes\",\"fuelTaxTreatment\":\"yes\"}},{\"id\":\"g7d-fuel_tax_excluded\",\"treatment\":\"fuel_tax_excluded\",\"description\":\"SYNTHETIC QA revenda de combustível A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA referência preço A / Autoridade Pública\",\"priceScope\":\"SYNTHETIC QA combustível A, revenda A, Manica, dezembro2026, pressupostos\",\"priceFrom\":\"2026-12-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA G7D fuel_tax_excluded\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1500.25\",\"fuelTax\":\"100.10\",\"fuelTaxRef\":\"SYNTHETIC QA TC desta operação sem estimar taxa\",\"compositionRef\":\"SYNTHETIC QA composição15(1)/(5)/(6),líquida de IVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableFuelResale\":\"yes\",\"publicFixedPrice\":\"yes\",\"priceScopeMatches\":\"yes\",\"netComposition\":\"yes\",\"fuelTaxTreatment\":\"yes\"}}],\"result\":{\"version\":\"regulated-fuel-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:33:08.191Z\",\"opportunity\":\"opportunity:342\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"regulated-fuel-base/1\\\",\\\"scope\\\":\\\"opportunity:342\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7d-fuel_tax_included\\\",\\\"treatment\\\":\\\"fuel_tax_included\\\",\\\"description\\\":\\\"SYNTHETIC QA revenda de combustível A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA referência preço A / Autoridade Pública\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA combustível A, revenda A, 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Art15(5)/(6),PDF14/p1426(272),composição/exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(i)/(1)/(5)/(6)por remissão;Lei10/2025não altera15. 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Art15(5)/(6),PDF14/p1426(272),composição/exclusões,sem próprioIVA. Lei22/2022PDF3mantém15(2)(i)/(1)/(5)/(6)por remissão;Lei10/2025não altera15. 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real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"yes\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7e-cash_and_noncash\\\",\\\"treatment\\\":\\\"cash_and_noncash\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E cash_and_noncash\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"yes\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7e-noncash_only\",\"treatment\":\"noncash_only\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E noncash_only\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"yes\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}},{\"id\":\"g7e-cash_and_noncash\",\"treatment\":\"cash_and_noncash\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E cash_and_noncash\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"yes\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7e-noncash_only\",\"status\":\"determined\",\"baseAmount\":\"2200.50\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(3)/(4): valor normal 2200.50,sem parte monetária expressamente confirmada = 2200.50MZN,nas condições expressamente assumidas na projecção. 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Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por este cálculo.\"}]},\"history\":[{\"version\":\"noncash-consideration-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:39:56.855Z\",\"opportunity\":\"opportunity:343\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"noncash-consideration-base/1\\\",\\\"scope\\\":\\\"opportunity:343\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7e-noncash_only\\\",\\\"treatment\\\":\\\"noncash_only\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E noncash_only\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7e-cash_and_noncash\\\",\\\"treatment\\\":\\\"cash_and_noncash\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E cash_and_noncash\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7e-noncash_only\",\"treatment\":\"noncash_only\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E noncash_only\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7e-cash_and_noncash\",\"treatment\":\"cash_and_noncash\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E cash_and_noncash\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7e-noncash_only\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada a operação sujeita a IVA cuja contraprestação não é definida no todo ou em parte em dinheiro; Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação; A composição escolhida corresponde à operação:inteiramente não monetária,sem parte em dinheiro,ou com montante monetário recebido/a receber identificado; O valor normal corresponde ao artigo15(4):concorrência normal,fornecedor independente,mesmo estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento identificado; Os montantes excluem o próprio IVA e incluem a composição aplicável15(5)/(6),sem omissões ou dupla contagem dos mesmos elementos. Desconhecido não significa não aplicável ou zero.\"},{\"id\":\"g7e-cash_and_noncash\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: Está identificada a operação sujeita a IVA cuja contraprestação não é definida no todo ou em parte em dinheiro; Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação; A composição escolhida corresponde à operação:inteiramente não monetária,sem parte em dinheiro,ou com montante monetário recebido/a receber identificado; O valor normal corresponde ao artigo15(4):concorrência normal,fornecedor independente,mesmo estádio de comercialização,tempo/lugar da operação ou mais próximos,com fundamento identificado; Os montantes excluem o próprio IVA e incluem a composição aplicável15(5)/(6),sem omissões ou dupla contagem dos mesmos elementos. Desconhecido não significa não aplicável ou zero.\"}]},{\"version\":\"noncash-consideration-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:39:56.876Z\",\"opportunity\":\"opportunity:343\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"noncash-consideration-base/1\\\",\\\"scope\\\":\\\"opportunity:343\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7e-noncash_only\\\",\\\"treatment\\\":\\\"noncash_only\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E noncash_only\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"no\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7e-cash_and_noncash\\\",\\\"treatment\\\":\\\"cash_and_noncash\\\",\\\"description\\\":\\\"SYNTHETIC QA operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"exchangeDescription\\\":\\\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7E cash_and_noncash\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"cashAmount\\\":\\\"500.25\\\",\\\"cashRef\\\":\\\"SYNTHETIC QA parte monetária recebida/a receber\\\",\\\"normalValue\\\":\\\"2200.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA fundamento A valor normal15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"exchangeIdentified\\\":\\\"no\\\",\\\"cashComposition\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(3)/(4),PDF14/p1426(272): contraprestação não definida,no todo ou em parte,em dinheiro;valor tributável=montante recebido ou a receber acrescido do valor normal dos bens ou serviços dados em troca. Valor normal:preço em concorrência normal,a fornecedor independente,no mesmo estádio de comercialização,tempo e lugar da operação ou mais próximos,aumentado dos elementos15(5)na medida não incluídos. Composição/exclusões15(5)/(6),sem próprioIVA. Lei22/2022PDF3mantém15(3–6)por remissão;Lei10/2025não altera15. Recorte2026/MZN,sem conversão cambial;base apenas,sem avaliação automática,incidência,taxaIVA,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7e-noncash_only\",\"treatment\":\"noncash_only\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E noncash_only\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"no\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}},{\"id\":\"g7e-cash_and_noncash\",\"treatment\":\"cash_and_noncash\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"exchangeDescription\":\"SYNTHETIC QA bens/serviços B dados em troca como contraprestação da operação A\",\"agreementRef\":\"SYNTHETIC QA acordo A\",\"documentRef\":\"SYNTHETIC QA G7E cash_and_noncash\",\"documentDate\":\"2026-12-12\",\"cashAmount\":\"500.25\",\"cashRef\":\"SYNTHETIC QA parte monetária recebida/a receber\",\"normalValue\":\"2200.50\",\"valuationRef\":\"SYNTHETIC QA fundamento A valor normal15(4)\",\"valuationScope\":\"SYNTHETIC QA bens/serviços B,estádio retalho,dezembro2026/Manica,concorrência normal/fornecedor independente\",\"compositionRef\":\"SYNTHETIC QA composição15(5)/(6),líquida de IVA,sem duplicar elementos\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"exchangeIdentified\":\"no\",\"cashComposition\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\"}}],\"rows\":[{\"id\":\"g7e-noncash_only\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação da base: Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação. Não é isenção nem IVA zero.\"},{\"id\":\"g7e-cash_and_noncash\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta determinação da base: Estão identificados os bens ou serviços dados em troca como contraprestação desta operação; não se somam o valor da própria operação e a respectiva contraprestação. Não é isenção nem IVA zero.\"}]}]}},\"considerationCompositions\":{\"opportunity:344\":{\"rows\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"},{\"id\":\"accessory_component\",\"treatment\":\"accessory_component\",\"description\":\"SYNTHETIC QA transporte por conta do cliente\",\"amount\":\"50.25\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência accessory_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"}]}],\"result\":{\"version\":\"consideration-composition-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:47:51.418Z\",\"opportunity\":\"opportunity:344\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-composition-base/1\\\",\\\"scope\\\":\\\"opportunity:344\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7f-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA composição operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7F documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"tax_component\\\",\\\"treatment\\\":\\\"tax_component\\\",\\\"description\\\":\\\"SYNTHETIC QA imposição A\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência tax_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"},{\\\"id\\\":\\\"accessory_component\\\",\\\"treatment\\\":\\\"accessory_component\\\",\\\"description\\\":\\\"SYNTHETIC QA transporte por conta do cliente\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência accessory_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"},{\"id\":\"accessory_component\",\"treatment\":\"accessory_component\",\"description\":\"SYNTHETIC QA transporte por conta do cliente\",\"amount\":\"50.25\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência accessory_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"}]}],\"rows\":[{\"id\":\"g7f-operation-A\",\"status\":\"determined\",\"baseAmount\":\"1150.60\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(5):montante inicial 1000.25 + parcelas ainda não incluídas 150.35 = 1150.60MZN;tax_component:Impostos,direitos,taxas ou outras imposições,excepto próprio IVA,100.10MZN,acrescida uma vez; accessory_component:Despesas acessórias debitadas por conta do cliente,50.25MZN,acrescida uma vez,nas condições expressamente assumidas na projecção. Base única por operação,não uma base por parcela. Base não é imposto;IVA/taxa,dedução/campo11 e totaisModeloA não são determinados por esta composição.\"}]},\"history\":[{\"version\":\"consideration-composition-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:47:51.388Z\",\"opportunity\":\"opportunity:344\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-composition-base/1\\\",\\\"scope\\\":\\\"opportunity:344\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7f-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA composição operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7F documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{},\\\"parts\\\":[{\\\"id\\\":\\\"tax_component\\\",\\\"treatment\\\":\\\"tax_component\\\",\\\"description\\\":\\\"SYNTHETIC QA imposição A\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência tax_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"},{\\\"id\\\":\\\"accessory_component\\\",\\\"treatment\\\":\\\"accessory_component\\\",\\\"description\\\":\\\"SYNTHETIC QA transporte por conta do cliente\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência accessory_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"yes\\\"}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"},{\"id\":\"accessory_component\",\"treatment\":\"accessory_component\",\"description\":\"SYNTHETIC QA transporte por conta do cliente\",\"amount\":\"50.25\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência accessory_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"yes\"}]}],\"rows\":[{\"id\":\"g7f-operation-A\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: A operação sujeita a IVA e a contraprestação correspondente estão identificadas; O montante inicial está identificado,sem próprio IVA e com as exclusões aplicáveis15(6)já consideradas; a referência explica a composição; As parcelas aplicáveis15(5)estão reconciliadas com o montante inicial,sem omissões ou dupla contagem; Esta composição respeita a regra aplicável da operação,sem substituir bases especiais15(2),exclusões15(6)ou a exclusão da TC de combustíveis. Desconhecido não é zero.\"}]},{\"version\":\"consideration-composition-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:47:51.403Z\",\"opportunity\":\"opportunity:344\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-composition-base/1\\\",\\\"scope\\\":\\\"opportunity:344\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7f-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA composição operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7F documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"tax_component\\\",\\\"treatment\\\":\\\"tax_component\\\",\\\"description\\\":\\\"SYNTHETIC QA imposição A\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"no\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência tax_component\\\",\\\"natureConfirmed\\\":\\\"yes\\\",\\\"ownVatExcluded\\\":\\\"no\\\"}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(5)(a)/(b),PDF14/p1426(272):o valor tributável inclui impostos,direitos,taxas e outras imposições,excepto o próprioIVA;e despesas acessórias debitadas relativas a comissões,embalagem,transporte e seguros por conta do cliente. Respeitar regras especiais15(2) e exclusões15(6);não substitui a exclusãoTC emP095. Lei22/2022PDF3mantém15(5)por remissão;Lei10/2025não altera15. Recorte2026/MZN,composição da base apenas,sem incidência,taxas,IVA,dedução/campo11 ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7f-operation-A\",\"description\":\"SYNTHETIC QA composição operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA preço sem próprioIVA/exclusões15(6)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7F documento A\",\"documentDate\":\"2026-12-12\",\"compositionRef\":\"SYNTHETIC QA parcelas A,B e montante inicial reconciliados,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"taxableOperation\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"tax_component\",\"treatment\":\"tax_component\",\"description\":\"SYNTHETIC QA imposição A\",\"amount\":\"100.10\",\"included\":\"no\",\"reference\":\"SYNTHETIC QA referência tax_component\",\"natureConfirmed\":\"yes\",\"ownVatExcluded\":\"no\"}]}],\"rows\":[{\"id\":\"g7f-operation-A\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"A parcela tax_component não corresponde ao tratamento ou inclui próprioIVA;reveja a composição,não se transforma em exclusão/isenção automática.\"}]}]}},\"considerationExclusions\":{\"opportunity:345\":{\"rows\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"operationIdentified\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"judicial_indemnity\",\"treatment\":\"judicial_indemnity\",\"description\":\"SYNTHETIC QA judicial_indemnity\",\"amount\":\"100.10\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"judicialDeclaration\":\"yes\",\"contractBreach\":\"yes\"}},{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"yes\"}},{\"id\":\"third_party_payment\",\"treatment\":\"third_party_payment\",\"description\":\"SYNTHETIC QA third_party_payment\",\"amount\":\"30.15\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"paidInName\":\"yes\",\"paidForAccount\":\"yes\",\"thirdPartyAccounts\":\"yes\"}},{\"id\":\"returnable_packaging\",\"treatment\":\"returnable_packaging\",\"description\":\"SYNTHETIC QA returnable_packaging\",\"amount\":\"20.05\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"notTransacted\":\"yes\",\"separateIndication\":\"yes\",\"returnMention\":\"yes\"}}]}],\"result\":{\"version\":\"consideration-exclusions-base/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T20:58:47.986Z\",\"opportunity\":\"opportunity:345\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-exclusions-base/1\\\",\\\"scope\\\":\\\"opportunity:345\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7g-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA exclusões operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7G documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"exclusionRef\\\":\\\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"operationIdentified\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"judicial_indemnity\\\",\\\"treatment\\\":\\\"judicial_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA judicial_indemnity\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"judicialDeclaration\\\":\\\"yes\\\",\\\"contractBreach\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"granted_discount\\\",\\\"treatment\\\":\\\"granted_discount\\\",\\\"description\\\":\\\"SYNTHETIC QA granted_discount\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"granted\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"third_party_payment\\\",\\\"treatment\\\":\\\"third_party_payment\\\",\\\"description\\\":\\\"SYNTHETIC QA third_party_payment\\\",\\\"amount\\\":\\\"30.15\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"paidInName\\\":\\\"yes\\\",\\\"paidForAccount\\\":\\\"yes\\\",\\\"thirdPartyAccounts\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"returnable_packaging\\\",\\\"treatment\\\":\\\"returnable_packaging\\\",\\\"description\\\":\\\"SYNTHETIC QA returnable_packaging\\\",\\\"amount\\\":\\\"20.05\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"notTransacted\\\":\\\"yes\\\",\\\"separateIndication\\\":\\\"yes\\\",\\\"returnMention\\\":\\\"yes\\\"}}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"operationIdentified\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"judicial_indemnity\",\"treatment\":\"judicial_indemnity\",\"description\":\"SYNTHETIC QA judicial_indemnity\",\"amount\":\"100.10\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"judicialDeclaration\":\"yes\",\"contractBreach\":\"yes\"}},{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"yes\"}},{\"id\":\"third_party_payment\",\"treatment\":\"third_party_payment\",\"description\":\"SYNTHETIC QA third_party_payment\",\"amount\":\"30.15\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"paidInName\":\"yes\",\"paidForAccount\":\"yes\",\"thirdPartyAccounts\":\"yes\"}},{\"id\":\"returnable_packaging\",\"treatment\":\"returnable_packaging\",\"description\":\"SYNTHETIC QA returnable_packaging\",\"amount\":\"20.05\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"notTransacted\":\"yes\",\"separateIndication\":\"yes\",\"returnMention\":\"yes\"}}]}],\"rows\":[{\"id\":\"g7g-operation-A\",\"status\":\"determined\",\"baseAmount\":\"799.70\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(6):montante inicial 1000.25 − exclusões ainda incluídas 200.55 = 799.70MZN;judicial_indemnity:Indemnização declarada judicialmente por incumprimento contratual,100.10MZN,excluída uma vez; granted_discount:Desconto,abatimento ou bónus concedido,50.25MZN,excluída uma vez; third_party_payment:Quantia paga em nome e por conta do adquirente/destinatário,30.15MZN,excluída uma vez; returnable_packaging:Embalagem não efectivamente transaccionada,com devolução acordada,20.05MZN,excluída uma vez,nas condições expressamente assumidas na projecção. Base única por operação. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não são determinados por esta composição.\"}]},\"history\":[{\"version\":\"consideration-exclusions-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T20:58:47.955Z\",\"opportunity\":\"opportunity:345\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-exclusions-base/1\\\",\\\"scope\\\":\\\"opportunity:345\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7g-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA exclusões operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7G documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"exclusionRef\\\":\\\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{},\\\"parts\\\":[{\\\"id\\\":\\\"judicial_indemnity\\\",\\\"treatment\\\":\\\"judicial_indemnity\\\",\\\"description\\\":\\\"SYNTHETIC QA judicial_indemnity\\\",\\\"amount\\\":\\\"100.10\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"judicialDeclaration\\\":\\\"yes\\\",\\\"contractBreach\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"granted_discount\\\",\\\"treatment\\\":\\\"granted_discount\\\",\\\"description\\\":\\\"SYNTHETIC QA granted_discount\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"granted\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"third_party_payment\\\",\\\"treatment\\\":\\\"third_party_payment\\\",\\\"description\\\":\\\"SYNTHETIC QA third_party_payment\\\",\\\"amount\\\":\\\"30.15\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"paidInName\\\":\\\"yes\\\",\\\"paidForAccount\\\":\\\"yes\\\",\\\"thirdPartyAccounts\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"returnable_packaging\\\",\\\"treatment\\\":\\\"returnable_packaging\\\",\\\"description\\\":\\\"SYNTHETIC QA returnable_packaging\\\",\\\"amount\\\":\\\"20.05\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"notTransacted\\\":\\\"yes\\\",\\\"separateIndication\\\":\\\"yes\\\",\\\"returnMention\\\":\\\"yes\\\"}}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{},\"parts\":[{\"id\":\"judicial_indemnity\",\"treatment\":\"judicial_indemnity\",\"description\":\"SYNTHETIC QA judicial_indemnity\",\"amount\":\"100.10\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência judicial_indemnity / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"judicialDeclaration\":\"yes\",\"contractBreach\":\"yes\"}},{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"yes\"}},{\"id\":\"third_party_payment\",\"treatment\":\"third_party_payment\",\"description\":\"SYNTHETIC QA third_party_payment\",\"amount\":\"30.15\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência third_party_payment / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"paidInName\":\"yes\",\"paidForAccount\":\"yes\",\"thirdPartyAccounts\":\"yes\"}},{\"id\":\"returnable_packaging\",\"treatment\":\"returnable_packaging\",\"description\":\"SYNTHETIC QA returnable_packaging\",\"amount\":\"20.05\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência returnable_packaging / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"notTransacted\":\"yes\",\"separateIndication\":\"yes\",\"returnMention\":\"yes\"}}]}],\"rows\":[{\"id\":\"g7g-operation-A\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Condições por indicar: A operação e os montantes relacionados estão identificados; O montante inicial exclui o próprio IVA e tem a composição aplicável15(5)identificada,antes das exclusões ainda não consideradas; As exclusões aplicáveis estão reconciliadas com o montante inicial,sem omissões ou dupla subtracção; Esta composição respeita a regra aplicável da operação,sem substituir bases especiais ou regularizações de outros períodos. Desconhecido não é zero.\"}]},{\"version\":\"consideration-exclusions-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T20:58:47.971Z\",\"opportunity\":\"opportunity:345\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"consideration-exclusions-base/1\\\",\\\"scope\\\":\\\"opportunity:345\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7g-operation-A\\\",\\\"description\\\":\\\"SYNTHETIC QA exclusões operação A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"initialAmount\\\":\\\"1000.25\\\",\\\"initialRef\\\":\\\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7G documento A\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"exclusionRef\\\":\\\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"operationIdentified\\\":\\\"yes\\\",\\\"initialNet\\\":\\\"yes\\\",\\\"completeComposition\\\":\\\"yes\\\",\\\"specialRules\\\":\\\"yes\\\"},\\\"parts\\\":[{\\\"id\\\":\\\"granted_discount\\\",\\\"treatment\\\":\\\"granted_discount\\\",\\\"description\\\":\\\"SYNTHETIC QA granted_discount\\\",\\\"amount\\\":\\\"50.25\\\",\\\"included\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação A,montante e condições deste tratamento\\\",\\\"accountRef\\\":\\\"SYNTHETIC QA contas de terceiros A\\\",\\\"beneficiaryRef\\\":\\\"SYNTHETIC QA adquirente B\\\",\\\"documentExcerpt\\\":\\\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\\\",\\\"conditions\\\":{\\\"granted\\\":\\\"no\\\"}}]}]}\",\"source\":\"CIVA republicado Lei13/2016,15(6)(a–d),PDF14/p1426(272):exclui indemnizações declaradas judicialmente por incumprimento total/parcial de contratos;descontos,abatimentos ou bónus concedidos;quantias pagas em nome e por conta do adquirente/destinatário registadas em adequadas contas de terceiros;embalagens não efectivamente transaccionadas com elementos27(5)(b)na factura/documento equivalente.27(5)(b),PDF17/p1426(275):indicação separada e menção expressa da devolução acordada. Lei22/2022PDF3mantém15(6);Lei10/2025PDF14mantém27(5)(b),altera27(10),não15. Recorte2026/MZN,base apenas,sem IVA/dedução/campo11/regularizações ou totaisModeloA.\",\"inputs\":[{\"id\":\"g7g-operation-A\",\"description\":\"SYNTHETIC QA exclusões operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"initialAmount\":\"1000.25\",\"initialRef\":\"SYNTHETIC QA montante sem próprioIVA,inclusões15(5)consideradas\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7G documento A\",\"documentDate\":\"2026-12-12\",\"exclusionRef\":\"SYNTHETIC QA quatro exclusões reconciliadas,sem duplicação\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"operationIdentified\":\"yes\",\"initialNet\":\"yes\",\"completeComposition\":\"yes\",\"specialRules\":\"yes\"},\"parts\":[{\"id\":\"granted_discount\",\"treatment\":\"granted_discount\",\"description\":\"SYNTHETIC QA granted_discount\",\"amount\":\"50.25\",\"included\":\"yes\",\"reference\":\"SYNTHETIC QA referência granted_discount / declaração judicial e contrato quando aplicável\",\"scope\":\"SYNTHETIC QA operação A,montante e condições deste tratamento\",\"accountRef\":\"SYNTHETIC QA contas de terceiros A\",\"beneficiaryRef\":\"SYNTHETIC QA adquirente B\",\"documentExcerpt\":\"SYNTHETIC QA factura A,embalagens separadas,devolução acordada expressamente\",\"conditions\":{\"granted\":\"no\"}}]}],\"rows\":[{\"id\":\"g7g-operation-A\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica a exclusão da parcela granted_discount: O desconto,abatimento ou bónus está concedido e corresponde a esta operação. Sem subtracção automática ou IVA zero.\"}]}]}},\"valueReviews\":{\"opportunity:346\":{\"rows\":[{\"id\":\"g7h-price_comparison\",\"treatment\":\"price_comparison\",\"priceContext\":\"retail\",\"description\":\"SYNTHETIC QA operação A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G7H price_comparison\",\"documentDate\":\"2026-12-12\",\"declaredAmount\":\"1000.25\",\"referenceAmount\":\"1500.50\",\"referenceRef\":\"SYNTHETIC QA preço corrente A\",\"referenceScope\":\"SYNTHETIC QA bens A,retalho,dezembro2026,Manica e condições comparáveis\",\"compositionRef\":\"SYNTHETIC QA composição equivalente15(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"correctedAmount\":\"1400.75\",\"correctionRef\":\"SYNTHETIC QA pressuposto condicionado correcção A\",\"correctionScope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições 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A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I free_company_service\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"500.25\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"freeByCompany\\\":\\\"yes\\\",\\\"nonBusinessPurpose\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-private_company_asset_use\\\",\\\"treatment\\\":\\\"private_company_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I private_company_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"700.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"privatePurpose\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-exempt_sector_asset_use\\\",\\\"treatment\\\":\\\"exempt_sector_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I exempt_sector_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"900.75\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"yes\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"exemptSector\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.\",\"inputs\":[{\"id\":\"g7i-free_company_service\",\"treatment\":\"free_company_service\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I free_company_service\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"500.25\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"freeByCompany\":\"yes\",\"nonBusinessPurpose\":\"yes\"}},{\"id\":\"g7i-private_company_asset_use\",\"treatment\":\"private_company_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I private_company_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"700.50\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"privatePurpose\":\"yes\",\"priorDeduction\":\"yes\"}},{\"id\":\"g7i-exempt_sector_asset_use\",\"treatment\":\"exempt_sector_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I exempt_sector_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"900.75\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"yes\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"exemptSector\":\"yes\",\"priorDeduction\":\"yes\"}}],\"rows\":[{\"id\":\"g7i-free_company_service\",\"status\":\"determined\",\"baseAmount\":\"500.25\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(c),Serviço gratuito pela própria empresa para necessidades particulares ou fins alheios:valor normal do serviço 500.25MZN,nas condições expressamente assumidas na projecção. 4(2)(a),sem impor a condição de dedução anterior da alínea b). Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.\"},{\"id\":\"g7i-private_company_asset_use\",\"status\":\"determined\",\"baseAmount\":\"700.50\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(c),Utilização de bens da empresa para uso próprio,particular ou fins alheios:valor normal do serviço 700.50MZN,nas condições expressamente assumidas na projecção. 4(2)(b),bens/elementos e dedução anterior total/parcial referenciados;uso não é transmissão permanente. Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.\"},{\"id\":\"g7i-exempt_sector_asset_use\",\"status\":\"determined\",\"baseAmount\":\"900.75\",\"vat\":null,\"rate\":null,\"reason\":\"Base15(2)(c),Utilização de bens da empresa em sector de actividade isento:valor normal do serviço 900.75MZN,nas condições expressamente assumidas na projecção. 4(2)(b),bens/elementos e dedução anterior total/parcial referenciados;uso não é transmissão permanente. Valor normal com fundamento/âmbito,sem avaliação automática. Base não é imposto;IVA/taxa,dedução/campo11,regularizações e totaisModeloA não determinados por este cálculo.\"}]},\"history\":[{\"version\":\"assimilated-service-normal/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:17:16.687Z\",\"opportunity\":\"opportunity:347\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"assimilated-service-normal/1\\\",\\\"scope\\\":\\\"opportunity:347\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7i-free_company_service\\\",\\\"treatment\\\":\\\"free_company_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I free_company_service\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"500.25\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7i-private_company_asset_use\\\",\\\"treatment\\\":\\\"private_company_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I private_company_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"700.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g7i-exempt_sector_asset_use\\\",\\\"treatment\\\":\\\"exempt_sector_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I exempt_sector_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"900.75\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.\",\"inputs\":[{\"id\":\"g7i-free_company_service\",\"treatment\":\"free_company_service\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I free_company_service\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"500.25\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7i-private_company_asset_use\",\"treatment\":\"private_company_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I private_company_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"700.50\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g7i-exempt_sector_asset_use\",\"treatment\":\"exempt_sector_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I exempt_sector_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"900.75\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g7i-free_company_service\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.\"},{\"id\":\"g7i-private_company_asset_use\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.\"},{\"id\":\"g7i-exempt_sector_asset_use\",\"status\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme as condições próprias deste percurso;desconhecido não é zero,não aplicável ou dedução presumida.\"}]},{\"version\":\"assimilated-service-normal/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T21:17:16.704Z\",\"opportunity\":\"opportunity:347\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"assimilated-service-normal/1\\\",\\\"scope\\\":\\\"opportunity:347\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"g7i-free_company_service\\\",\\\"treatment\\\":\\\"free_company_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I free_company_service\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"500.25\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"no\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"freeByCompany\\\":\\\"yes\\\",\\\"nonBusinessPurpose\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-private_company_asset_use\\\",\\\"treatment\\\":\\\"private_company_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I private_company_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"700.50\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"no\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"privatePurpose\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g7i-exempt_sector_asset_use\\\",\\\"treatment\\\":\\\"exempt_sector_asset_use\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"purposeRef\\\":\\\"SYNTHETIC QA finalidade/destinatário ou sector isento A\\\",\\\"assetRef\\\":\\\"SYNTHETIC QA bens/elementos A\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA referência dedução anterior parcial A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G7I exempt_sector_asset_use\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"normalValue\\\":\\\"900.75\\\",\\\"valuationRef\\\":\\\"SYNTHETIC QA valor normal serviço A15(4)\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"domesticOperation\\\":\\\"no\\\",\\\"normalValueBasis\\\":\\\"yes\\\",\\\"netComposition\\\":\\\"yes\\\",\\\"companyAssetUse\\\":\\\"yes\\\",\\\"exemptSector\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,15(2)(c),PDF13/p1426(271):operações4(2),base=valor normal do serviço definido15(4),PDF14/p1426(272).4(2)(a),PDF7/p1426(265):serviços gratuitos pela própria empresa para necessidades particulares do titular/pessoal ou fins alheios;4(2)(b):utilização de bens da empresa para uso próprio/titular/pessoal/fins alheios ou sectores isentos,quando houve dedução total/parcial nesses bens ou elementos constitutivos. A condição de dedução anterior é de4(2)(b),não de4(2)(a). Composição15(4)/(5)/(6),sem próprioIVA. Lei22/2022mantém15c/4por remissão,não altera4;Lei10/2025não altera4/15. Recorte2026/MZN;base apenas,sem calcularIVA/dedução/campo11/regularizações/totaisModeloA,nem confundir uso com transmissão permanenteP088.\",\"inputs\":[{\"id\":\"g7i-free_company_service\",\"treatment\":\"free_company_service\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I free_company_service\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"500.25\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"no\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"freeByCompany\":\"yes\",\"nonBusinessPurpose\":\"yes\"}},{\"id\":\"g7i-private_company_asset_use\",\"treatment\":\"private_company_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I private_company_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"700.50\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"no\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"privatePurpose\":\"yes\",\"priorDeduction\":\"yes\"}},{\"id\":\"g7i-exempt_sector_asset_use\",\"treatment\":\"exempt_sector_asset_use\",\"description\":\"SYNTHETIC QA serviço A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationRef\":\"SYNTHETIC QA operação A\",\"purposeRef\":\"SYNTHETIC QA finalidade/destinatário ou sector isento A\",\"assetRef\":\"SYNTHETIC QA bens/elementos A\",\"deductionRef\":\"SYNTHETIC QA referência dedução anterior parcial A\",\"documentRef\":\"SYNTHETIC QA G7I exempt_sector_asset_use\",\"documentDate\":\"2026-12-12\",\"normalValue\":\"900.75\",\"valuationRef\":\"SYNTHETIC QA valor normal serviço A15(4)\",\"valuationScope\":\"SYNTHETIC QA serviço A,estádio/tempo/lugar/concorrência/fornecedor independente,dezembro2026Manica\",\"compositionRef\":\"SYNTHETIC QA composição15(4)/(5)/(6),sem próprioIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"domesticOperation\":\"no\",\"normalValueBasis\":\"yes\",\"netComposition\":\"yes\",\"companyAssetUse\":\"yes\",\"exemptSector\":\"yes\",\"priorDeduction\":\"yes\"}}],\"rows\":[{\"id\":\"g7i-free_company_service\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base4(2)/15(2)(c): A operação e o âmbito territorial aplicável estão identificados para esta base. Não é isenção nem IVA zero.\"},{\"id\":\"g7i-private_company_asset_use\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base4(2)/15(2)(c): A operação e o âmbito territorial aplicável estão identificados para esta base. Não é isenção nem IVA zero.\"},{\"id\":\"g7i-exempt_sector_asset_use\",\"status\":\"not_applicable\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Não se aplica esta base4(2)/15(2)(c): A operação e o âmbito territorial aplicável estão identificados para esta base. Não é isenção nem IVA zero.\"}]}]}},\"goodsLocations\":{\"opportunity:348\":{\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"result\":{\"version\":\"goods-territoriality/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T21:26:22.783Z\",\"opportunity\":\"opportunity:348\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:348\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"transportToBuyer\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"noTransport\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fromAbroad\\\":\\\"yes\\\",\\\"nationalImport\\\":\\\"yes\\\",\\\"importerChain\\\":\\\"yes\\\",\\\"beforeImport\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(2):transmissão pelo importador ou subsequente de bens transportados/expedidos do estrangeiro,antes da importação nacional identificada;abrangida territorialmente emMoçambique,nas condições expressamente assumidas na projecção. A localização física anterior no estrangeiro não afasta por si esta regra. Classificação não determina isenção,base,taxa,IVA,dedução/campo11,direitos ou totaisModeloA.\"}]},\"history\":[{\"version\":\"goods-territoriality/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:26:22.756Z\",\"opportunity\":\"opportunity:348\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:348\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"indeterminate\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"indeterminate\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"indeterminate\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Confirme os factos próprios deste percurso;desconhecido não é fora do território,isenção ou IVA zero.\"}]},{\"version\":\"goods-territoriality/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T21:26:22.771Z\",\"opportunity\":\"opportunity:348\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:348\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"no\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"transportToBuyer\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"no\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"noTransport\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"no\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fromAbroad\\\":\\\"yes\\\",\\\"nationalImport\\\":\\\"yes\\\",\\\"importerChain\\\":\\\"yes\\\",\\\"beforeImport\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"no\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"no\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação A\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"no\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"not_applicable\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Este percurso não se aplica: Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias. Rever o percurso,não classificar automaticamente como fora do território ou isento.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"not_applicable\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Este percurso não se aplica: Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias. Rever o percurso,não classificar automaticamente como fora do território ou isento.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"not_applicable\",\"territory\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Este percurso não se aplica: Está identificada uma transmissão de bens corpóreos,não uma prestação de serviços ou bens digitais abrangidos por regras próprias. Rever o percurso,não classificar automaticamente como fora do território ou isento.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_before_import\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"result\":{\"version\":\"goods-territoriality/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:12:19.279Z\",\"opportunity\":\"opportunity:358\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"treatment\\\":\\\"goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_with_transport\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_with_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"transportToBuyer\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"treatment\\\":\\\"goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_without_transport\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"noTransport\\\":\\\"yes\\\",\\\"notBeforeImport\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"g8a-goods_before_import\\\",\\\"treatment\\\":\\\"goods_before_import\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_before_import\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA G8A goods_before_import\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsPlace\\\":\\\"SYNTHETIC QA local físico dos bens no momento relevante\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência do local e momento A\\\",\\\"transportRef\\\":\\\"SYNTHETIC QA transporte A\\\",\\\"importRef\\\":\\\"SYNTHETIC QA importação nacional A\\\",\\\"chainRef\\\":\\\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos,não documento real\\\",\\\"conditions\\\":{\\\"goodsSupply\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fromAbroad\\\":\\\"yes\\\",\\\"nationalImport\\\":\\\"yes\\\",\\\"importerChain\\\":\\\"yes\\\",\\\"beforeImport\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"inputs\":[{\"id\":\"g8a-goods_with_transport\",\"treatment\":\"goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_with_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"transportToBuyer\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_without_transport\",\"treatment\":\"goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA G8A goods_without_transport\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"noTransport\":\"yes\",\"notBeforeImport\":\"yes\"}},{\"id\":\"g8a-goods_before_import\",\"treatment\":\"goods_before_import\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_before_import\",\"documentRef\":\"SYNTHETIC QA G8A goods_before_import\",\"documentDate\":\"2026-12-12\",\"goodsPlace\":\"SYNTHETIC QA local físico dos bens no momento relevante\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência do local e momento A\",\"transportRef\":\"SYNTHETIC QA transporte A\",\"importRef\":\"SYNTHETIC QA importação nacional A\",\"chainRef\":\"SYNTHETIC QA importador A/transmissão subsequente antes da importação\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"evidence\":\"SYNTHETIC QA pressupostos expressos,não documento real\",\"conditions\":{\"goodsSupply\":\"yes\",\"factsCorrespond\":\"yes\",\"fromAbroad\":\"yes\",\"nationalImport\":\"yes\",\"importerChain\":\"yes\",\"beforeImport\":\"yes\"}}],\"rows\":[{\"id\":\"g8a-goods_with_transport\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_without_transport\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},{\"id\":\"g8a-goods_before_import\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Art6(2):transmissão pelo importador ou subsequente de bens transportados/expedidos do estrangeiro,antes da importação nacional identificada;abrangida territorialmente emMoçambique,nas condições expressamente assumidas na projecção. A localização física anterior no estrangeiro não afasta por si esta regra. Classificação não determina isenção,base,taxa,IVA,dedução/campo11,direitos ou totaisModeloA.\"}]},\"history\":[]}},\"serviceLocations\":{\"opportunity:349\":{\"rows\":[{\"id\":\"general_service-MZ\",\"treatment\":\"general_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA 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estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"propertyRelation\":\"yes\"}},{\"id\":\"immovable_service-foreign\",\"treatment\":\"immovable_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto 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documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"activityNature\":\"yes\",\"materialActivity\":\"yes\"}},{\"id\":\"transport_service-MZ\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_service-foreign\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA 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expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"noPlaceException\\\":\\\"yes\\\",\\\"providerEstablishment\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"general_service-foreign\\\",\\\"treatment\\\":\\\"general_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local material\\\",\\\"placeCountry\\\":\\\"foreign\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência local\\\",\\\"totalDistance\\\":\\\"100.50\\\",\\\"nationalDistance\\\":\\\"0\\\",\\\"departure\\\":\\\"foreign\\\",\\\"arrival\\\":\\\"foreign\\\",\\\"routeRef\\\":\\\"SYNTHETIC QA trajecto individual\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência 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expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}}],\"rows\":[{\"id\":\"general_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado emMoçambique,sob pressupostos expressos. 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Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(4)(a),local do imóvel fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(5)(b),local de execução total ou essencial dos trabalhos/peritagens emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(4)(b),local de execução total ou essencial dos trabalhos/peritagens fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(5)(c),local material da actividade ou serviço acessório emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(4)(c),local material da actividade ou serviço acessório fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 0 de 100.50,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]},\"history\":[{\"version\":\"service-territoriality/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:37:04.113Z\",\"opportunity\":\"opportunity:349\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"service-territoriality/1\\\",\\\"scope\\\":\\\"opportunity:349\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"general_service-MZ\\\",\\\"treatment\\\":\\\"general_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local material\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA 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estabelecimento\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA imóvel/bens/actividade\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"corporealMovable\\\":\\\"yes\\\",\\\"totalEssential\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"activity_service-MZ\\\",\\\"treatment\\\":\\\"activity_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local material\\\",\\\"placeCountry\\\":\\\"MZ\\\",\\\"placeRef\\\":\\\"SYNTHETIC QA referência local\\\",\\\"totalDistance\\\":\\\"100.50\\\",\\\"nationalDistance\\\":\\\"80.25\\\",\\\"departure\\\":\\\"MZ\\\",\\\"arrival\\\":\\\"MZ\\\",\\\"routeRef\\\":\\\"SYNTHETIC QA trajecto individual\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA imóvel/bens/actividade\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"activityNature\\\":\\\"yes\\\",\\\"materialActivity\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"activity_service-foreign\\\",\\\"treatment\\\":\\\"activity_service\\\",\\\"description\\\":\\\"SYNTHETIC QA 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estabelecimento\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA imóvel/bens/actividade\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"otherSpecialRulesExcluded\\\":\\\"yes\\\",\\\"transportNature\\\":\\\"yes\\\",\\\"routeCorresponds\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"transport_service-foreign\\\",\\\"treatment\\\":\\\"transport_service\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"servicePlace\\\":\\\"SYNTHETIC QA local 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e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"inputs\":[{\"id\":\"general_service-MZ\",\"treatment\":\"general_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC 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documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_service-foreign\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}}],\"rows\":[{\"id\":\"general_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado emMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"general_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(5)(a),local do imóvel emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(4)(a),local do imóvel fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(5)(b),local de execução total ou essencial dos trabalhos/peritagens emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(4)(b),local de execução total ou essencial dos trabalhos/peritagens fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(5)(c),local material da actividade ou serviço acessório emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(4)(c),local material da actividade ou serviço acessório fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 0 de 100.50,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"general_service-MZ\",\"treatment\":\"general_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op general_service-MZ\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA 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QA op activity_service-foreign\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"activityNature\":\"yes\",\"materialActivity\":\"yes\"}},{\"id\":\"transport_service-MZ\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op transport_service-MZ\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"80.25\",\"departure\":\"MZ\",\"arrival\":\"MZ\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_service-foreign\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op transport_service-foreign\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"foreign\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100.50\",\"nationalDistance\":\"0\",\"departure\":\"foreign\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}},{\"id\":\"transport_partial\",\"treatment\":\"transport_service\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op transport_partial\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"servicePlace\":\"SYNTHETIC QA local material\",\"placeCountry\":\"MZ\",\"placeRef\":\"SYNTHETIC QA referência local\",\"totalDistance\":\"100\",\"nationalDistance\":\"20\",\"departure\":\"MZ\",\"arrival\":\"foreign\",\"routeRef\":\"SYNTHETIC QA trajecto individual\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"subjectRef\":\"SYNTHETIC QA imóvel/bens/actividade\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"otherSpecialRulesExcluded\":\"yes\",\"transportNature\":\"yes\",\"routeCorresponds\":\"yes\"}}],\"rows\":[{\"id\":\"general_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado emMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"general_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(5)(a),local do imóvel emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"immovable_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P107:artigo6(4)(a),local do imóvel fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(5)(b),local de execução total ou essencial dos trabalhos/peritagens emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"movable_work-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P108:artigo6(4)(b),local de execução total ou essencial dos trabalhos/peritagens fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(5)(c),local material da actividade ou serviço acessório emMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"activity_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P109:artigo6(4)(c),local material da actividade ou serviço acessório fora deMoçambique,sob pressupostos expressos. Regra territorial própria,independente da sede nacional ou estrangeira do prestador. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-MZ\",\"status\":\"determined\",\"territory\":\"national\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Partida e chegada no território nacional:inclui o percurso efectuado fora dos mesmos. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_service-foreign\",\"status\":\"determined\",\"territory\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 0 de 100.50,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"transport_partial\",\"status\":\"determined\",\"territory\":\"partial\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]},\"history\":[]}},\"listedServices\":{\"opportunity:350\":{\"rows\":[{\"id\":\"rights_service-inbound\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA 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EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P118\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"intermediaryNature\":\"yes\"}},{\"id\":\"abstention_service-inbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-outbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-domestic\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"movable_lease_service-inbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-outbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-domestic\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}}],\"rows\":[{\"id\":\"rights_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(7)a,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"rights_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"rights_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"advertising_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(7)b,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"advertising_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)b não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"advertising_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"telecom_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(7)c,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"telecom_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)c não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"telecom_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"consulting_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(7)d,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"consulting_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)d não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"consulting_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"data_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(7)e,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"data_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)e não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"data_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"finance_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(7)f,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"finance_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)f não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"finance_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"staff_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(7)g,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"staff_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)g não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"staff_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"intermediation_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(7)h,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"intermediation_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)h não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"intermediation_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"abstention_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(7)i,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"abstention_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)i não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"abstention_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"movable_lease_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(7)j,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"movable_lease_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)j não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"movable_lease_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"}]},\"history\":[{\"version\":\"listed-nondigital-services/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:45:57.493Z\",\"opportunity\":\"opportunity:350\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"listed-nondigital-services/1\\\",\\\"scope\\\":\\\"opportunity:350\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"rights_service-inbound\\\",\\\"treatment\\\":\\\"rights_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 inbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P111\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"rightsNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"treatment\\\":\\\"rights_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"foreign\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P111\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"rightsNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"rights_service-domestic\\\",\\\"treatment\\\":\\\"rights_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 domestic\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P111\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"rightsNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"advertising_service-inbound\\\",\\\"treatment\\\":\\\"advertising_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P112 inbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P112\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"advertisingNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"advertising_service-outbound\\\",\\\"treatment\\\":\\\"advertising_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P112 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"foreign\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P112\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"advertisingNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"advertising_service-domestic\\\",\\\"treatment\\\":\\\"advertising_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P112 domestic\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P112\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"advertisingNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"telecom_service-inbound\\\",\\\"treatment\\\":\\\"telecom_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P113 inbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P113\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"serviceSupply\\\":\\\"yes\\\",\\\"nonDigital\\\":\\\"yes\\\",\\\"placeRulesExcluded\\\":\\\"yes\\\",\\\"telecomNature\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"telecom_service-outbound\\\",\\\"treatment\\\":\\\"telecom_service\\\",\\\"description\\\":\\\"SYNTHETIC QA P113 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento prestador\\\",\\\"providerCountry\\\":\\\"MZ\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA referência estabelecimento prestador\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA adquirente EP/domicílio\\\",\\\"buyerCountry\\\":\\\"foreign\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA referência adquirente\\\",\\\"recipientType\\\":\\\"a\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA SPprestador\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário/utilização e âmbito\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto próprio P113\\\",\\\"targetClause\\\":\\\"a\\\",\\\"targetRef\\\":\\\"SYNTHETIC QA relação comdireito6(7)a\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos 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EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P118\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"intermediaryNature\":\"yes\"}},{\"id\":\"abstention_service-inbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-outbound\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-domestic\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"movable_lease_service-inbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-outbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-domestic\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}}],\"rows\":[{\"id\":\"rights_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(7)a,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"rights_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"rights_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"advertising_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(7)b,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"advertising_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)b não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"advertising_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"telecom_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(7)c,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"telecom_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)c não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"telecom_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"consulting_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(7)d,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"consulting_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)d não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"consulting_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"data_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(7)e,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"data_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)e não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"data_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"finance_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(7)f,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"finance_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)f não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"finance_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"staff_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(7)g,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"staff_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)g não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"staff_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"intermediation_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(7)h,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"intermediation_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)h não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"intermediation_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"abstention_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(7)i,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"abstention_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)i não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"abstention_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"movable_lease_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(7)j,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"movable_lease_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)j não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"movable_lease_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"rights_service-inbound\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P111\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"rightsNature\":\"yes\"}},{\"id\":\"rights_service-outbound\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P111\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"rightsNature\":\"yes\"}},{\"id\":\"rights_service-domestic\",\"treatment\":\"rights_service\",\"description\":\"SYNTHETIC QA P111 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-domestic\",\"documentRef\":\"SYNTHETIC QA 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expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"rightsNature\":\"yes\"}},{\"id\":\"advertising_service-inbound\",\"treatment\":\"advertising_service\",\"description\":\"SYNTHETIC QA P112 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op advertising_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P112\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"advertisingNature\":\"yes\"}},{\"id\":\"advertising_service-outbound\",\"treatment\":\"advertising_service\",\"description\":\"SYNTHETIC QA P112 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op advertising_service-outbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P112\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"advertisingNature\":\"yes\"}},{\"id\":\"advertising_service-domestic\",\"treatment\":\"advertising_service\",\"description\":\"SYNTHETIC QA P112 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op advertising_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P112\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"advertisingNature\":\"yes\"}},{\"id\":\"telecom_service-inbound\",\"treatment\":\"telecom_service\",\"description\":\"SYNTHETIC QA P113 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op telecom_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA 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EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P113\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"telecomNature\":\"yes\"}},{\"id\":\"telecom_service-domestic\",\"treatment\":\"telecom_service\",\"description\":\"SYNTHETIC QA P113 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op telecom_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P113\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"telecomNature\":\"yes\"}},{\"id\":\"consulting_service-inbound\",\"treatment\":\"consulting_service\",\"description\":\"SYNTHETIC QA P114 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op consulting_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA 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EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"abstention_service-domestic\",\"treatment\":\"abstention_service\",\"description\":\"SYNTHETIC QA P119 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op abstention_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P119\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"abstentionNature\":\"yes\"}},{\"id\":\"movable_lease_service-inbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 inbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op movable_lease_service-inbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-outbound\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 outbound\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op movable_lease_service-outbound\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}},{\"id\":\"movable_lease_service-domestic\",\"treatment\":\"movable_lease_service\",\"description\":\"SYNTHETIC QA P120 domestic\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA op movable_lease_service-domestic\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"providerPlace\":\"SYNTHETIC QA estabelecimento prestador\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA referência estabelecimento prestador\",\"buyerPlace\":\"SYNTHETIC QA adquirente EP/domicílio\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA referência adquirente\",\"recipientType\":\"a\",\"recipientRef\":\"SYNTHETIC QA SP2(1)a,inclui actividade exclusivamente isenta sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA SPprestador\",\"useRef\":\"SYNTHETIC QA destinatário/utilização e âmbito\",\"subjectRef\":\"SYNTHETIC QA objecto próprio P120\",\"targetClause\":\"a\",\"targetRef\":\"SYNTHETIC QA relação comdireito6(7)a\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"serviceSupply\":\"yes\",\"nonDigital\":\"yes\",\"placeRulesExcluded\":\"yes\",\"leaseNature\":\"yes\"}}],\"rows\":[{\"id\":\"rights_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(7)a,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"rights_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"rights_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P111:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"advertising_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(7)b,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"advertising_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)b não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"advertising_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P112:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"telecom_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(7)c,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"telecom_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)c não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"telecom_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P113:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"consulting_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(7)d,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"consulting_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)d não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"consulting_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P114:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"data_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(7)e,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"data_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)e não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"data_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P115:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"finance_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(7)f,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"finance_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)f não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"finance_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P116:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"staff_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(7)g,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"staff_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)g não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"staff_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P117:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"intermediation_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(7)h,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"intermediation_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)h não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"intermediation_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P118:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"abstention_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(7)i,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"abstention_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)i não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"abstention_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P119:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"},{\"id\":\"movable_lease_service-inbound\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"Adquirente sujeito passivo2(2)/6(7)/23(2),redacção2025:entrega declaração33(2)eimposto exigível,nos termos a regulamentar. Não se aplica26(4)digital,nem prazo32(1)c digital a este caso. Eventual isenção/taxa/montante eprocedimento de pagamento não são apurados aqui.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(7)j,prestador estrangeiro sem sede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a comEP/domicílio nacional,mesmo que pratique exclusivamente operações isentas sem dedução. Localização nacional não confirma isenção,IVA ou dedução/campo11.\"},{\"id\":\"movable_lease_service-outbound\",\"status\":\"determined\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"Artigo6(8):fora do âmbito territorial de Moçambique;sem obrigação nacional calculada por este percurso ou imposto estrangeiro presumido.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)j não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},{\"id\":\"movable_lease_service-domestic\",\"status\":\"determined\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Prestador sujeito passivo no regime geral:23(1),sem activação automática de cobrança;eventual isenção,taxa,IVA eapuramento independentes.\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P120:6(3),prestador comsede/EP/domicílio nacional a partir do qual presta eadquirente nacional,sem regras6(4)/(5)ou digitais aplicáveis. Qualidade do adquirente2(1)a/b não é pré-condição deste percurso doméstico. Localização não concede isenção nem calculaIVA/dedução.\"}]},\"history\":[]}},\"regulatedReducedBases\":{\"opportunity:351\":{\"rows\":[{\"id\":\"regulated_energy\",\"treatment\":\"regulated_energy\",\"description\":\"SYNTHETIC QA P096\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"energySupply\":\"yes\",\"publicFixedPrice\":\"yes\"}},{\"id\":\"aeronautical_fees\",\"treatment\":\"aeronautical_fees\",\"description\":\"SYNTHETIC QA P097\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"aeronauticalPrice\":\"yes\"}},{\"id\":\"public_works\",\"treatment\":\"public_works\",\"description\":\"SYNTHETIC QA P098\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"publicWorks\":\"yes\",\"workCategoryMatches\":\"yes\"}},{\"id\":\"public_water\",\"treatment\":\"public_water\",\"description\":\"SYNTHETIC QA P099\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"potableWater\":\"yes\",\"publicNetwork\":\"yes\",\"publicFixedPrice\":\"yes\"}}],\"result\":{\"version\":\"proportional-bases/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T21:56:25.573Z\",\"opportunity\":\"opportunity:351\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"proportional-bases/1\\\",\\\"scope\\\":\\\"opportunity:351\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"regulated_energy\\\",\\\"treatment\\\":\\\"regulated_energy\\\",\\\"description\\\":\\\"SYNTHETIC QA P096\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"energySupply\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"aeronautical_fees\\\",\\\"treatment\\\":\\\"aeronautical_fees\\\",\\\"description\\\":\\\"SYNTHETIC QA P097\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"aeronauticalPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_works\\\",\\\"treatment\\\":\\\"public_works\\\",\\\"description\\\":\\\"SYNTHETIC QA P098\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"publicWorks\\\":\\\"yes\\\",\\\"workCategoryMatches\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_water\\\",\\\"treatment\\\":\\\"public_water\\\",\\\"description\\\":\\\"SYNTHETIC QA P099\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"potableWater\\\":\\\"yes\\\",\\\"publicNetwork\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15 eadita18(6),PDF13:dedução do imposto suportado relativo a estas operações na mesma proporção da base reduzida. Recorte2026/MZN;base apenas,sem taxaIVA/IVA/dedução/campo11 ou totaisModeloA. Energia62%,taxas aeronáuticas85%,obras redução60%(base40%),água75%. Percentagem de base não é taxaIVA.\",\"inputs\":[{\"id\":\"regulated_energy\",\"treatment\":\"regulated_energy\",\"description\":\"SYNTHETIC QA P096\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"energySupply\":\"yes\",\"publicFixedPrice\":\"yes\"}},{\"id\":\"aeronautical_fees\",\"treatment\":\"aeronautical_fees\",\"description\":\"SYNTHETIC QA P097\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"aeronauticalPrice\":\"yes\"}},{\"id\":\"public_works\",\"treatment\":\"public_works\",\"description\":\"SYNTHETIC QA P098\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"publicWorks\":\"yes\",\"workCategoryMatches\":\"yes\"}},{\"id\":\"public_water\",\"treatment\":\"public_water\",\"description\":\"SYNTHETIC QA P099\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"potableWater\":\"yes\",\"publicNetwork\":\"yes\",\"publicFixedPrice\":\"yes\"}}],\"rows\":[{\"id\":\"regulated_energy\",\"status\":\"determined\",\"baseAmount\":\"620.155\",\"deductionProportion\":\"62%\",\"vat\":null,\"rate\":null,\"reason\":\"P096:15(2)j,base=1000.25×62%=620.155MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(62%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"aeronautical_fees\",\"status\":\"determined\",\"baseAmount\":\"850.2125\",\"deductionProportion\":\"85%\",\"vat\":null,\"rate\":null,\"reason\":\"P097:15(2)k,base=1000.25×85%=850.2125MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(85%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_works\",\"status\":\"determined\",\"baseAmount\":\"400.10\",\"deductionProportion\":\"40%\",\"vat\":null,\"rate\":null,\"reason\":\"P098:15(2)l,base=1000.25×40%=400.10MZN,sob pressupostos expressos. Redução de60% significa base40%,não base60%. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(40%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_water\",\"status\":\"determined\",\"baseAmount\":\"750.1875\",\"deductionProportion\":\"75%\",\"vat\":null,\"rate\":null,\"reason\":\"P099:15(2)m,base=1000.25×75%=750.1875MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(75%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"}]},\"history\":[{\"version\":\"proportional-bases/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T21:56:25.558Z\",\"opportunity\":\"opportunity:351\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"proportional-bases/1\\\",\\\"scope\\\":\\\"opportunity:351\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"regulated_energy\\\",\\\"treatment\\\":\\\"regulated_energy\\\",\\\"description\\\":\\\"SYNTHETIC QA P096\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"energySupply\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"aeronautical_fees\\\",\\\"treatment\\\":\\\"aeronautical_fees\\\",\\\"description\\\":\\\"SYNTHETIC QA P097\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"aeronauticalPrice\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_works\\\",\\\"treatment\\\":\\\"public_works\\\",\\\"description\\\":\\\"SYNTHETIC QA P098\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"publicWorks\\\":\\\"yes\\\",\\\"workCategoryMatches\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"public_water\\\",\\\"treatment\\\":\\\"public_water\\\",\\\"description\\\":\\\"SYNTHETIC QA P099\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"priceRef\\\":\\\"SYNTHETIC QA preço/taxa aplicável\\\",\\\"priceScope\\\":\\\"SYNTHETIC QA objecto/operação/local/período\\\",\\\"priceFrom\\\":\\\"2026-01-01\\\",\\\"priceTo\\\":\\\"2026-12-31\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"consideration\\\":\\\"1000.25\\\",\\\"projectRef\\\":\\\"SYNTHETIC QA projecto público/contrato\\\",\\\"workCategory\\\":\\\"roads\\\",\\\"compositionRef\\\":\\\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"taxableOperation\\\":\\\"yes\\\",\\\"fullNetInvoice\\\":\\\"yes\\\",\\\"scopeMatches\\\":\\\"yes\\\",\\\"potableWater\\\":\\\"yes\\\",\\\"publicNetwork\\\":\\\"yes\\\",\\\"publicFixedPrice\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15 eadita18(6),PDF13:dedução do imposto suportado relativo a estas operações na mesma proporção da base reduzida. Recorte2026/MZN;base apenas,sem taxaIVA/IVA/dedução/campo11 ou totaisModeloA. Energia62%,taxas aeronáuticas85%,obras redução60%(base40%),água75%. Percentagem de base não é taxaIVA.\",\"inputs\":[{\"id\":\"regulated_energy\",\"treatment\":\"regulated_energy\",\"description\":\"SYNTHETIC QA P096\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"energySupply\":\"yes\",\"publicFixedPrice\":\"yes\"}},{\"id\":\"aeronautical_fees\",\"treatment\":\"aeronautical_fees\",\"description\":\"SYNTHETIC QA P097\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"aeronauticalPrice\":\"yes\"}},{\"id\":\"public_works\",\"treatment\":\"public_works\",\"description\":\"SYNTHETIC QA P098\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"publicWorks\":\"yes\",\"workCategoryMatches\":\"yes\"}},{\"id\":\"public_water\",\"treatment\":\"public_water\",\"description\":\"SYNTHETIC QA P099\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"priceRef\":\"SYNTHETIC QA preço/taxa aplicável\",\"priceScope\":\"SYNTHETIC QA objecto/operação/local/período\",\"priceFrom\":\"2026-01-01\",\"priceTo\":\"2026-12-31\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"consideration\":\"1000.25\",\"projectRef\":\"SYNTHETIC QA projecto público/contrato\",\"workCategory\":\"roads\",\"compositionRef\":\"SYNTHETIC QA total antes redução,semIVA,15(1)/(5)/(6)\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"taxableOperation\":\"yes\",\"fullNetInvoice\":\"yes\",\"scopeMatches\":\"yes\",\"potableWater\":\"yes\",\"publicNetwork\":\"yes\",\"publicFixedPrice\":\"yes\"}}],\"rows\":[{\"id\":\"regulated_energy\",\"status\":\"determined\",\"baseAmount\":\"620.155\",\"deductionProportion\":\"62%\",\"vat\":null,\"rate\":null,\"reason\":\"P096:15(2)j,base=1000.25×62%=620.155MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(62%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"aeronautical_fees\",\"status\":\"determined\",\"baseAmount\":\"850.2125\",\"deductionProportion\":\"85%\",\"vat\":null,\"rate\":null,\"reason\":\"P097:15(2)k,base=1000.25×85%=850.2125MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(85%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_works\",\"status\":\"determined\",\"baseAmount\":\"400.10\",\"deductionProportion\":\"40%\",\"vat\":null,\"rate\":null,\"reason\":\"P098:15(2)l,base=1000.25×40%=400.10MZN,sob pressupostos expressos. Redução de60% significa base40%,não base60%. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(40%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"},{\"id\":\"public_water\",\"status\":\"determined\",\"baseAmount\":\"750.1875\",\"deductionProportion\":\"75%\",\"vat\":null,\"rate\":null,\"reason\":\"P099:15(2)m,base=1000.25×75%=750.1875MZN,sob pressupostos expressos. Percentagem aplicada uma única vez ao montante total antes da redução,sem próprioIVA. Art18(6),Lei10/2025:dedução relativa a estas operações na mesma proporção(75%),sujeita às condições próprias;isto não calcula nem concede dedução/campo11. Base não é imposto;sem taxaIVA,IVA ou totaisModeloA. Decimal exacto,sem arredondamento fiscal presumido.\"}]}]}},\"ownNames\":{\"opportunity:352\":{\"rows\":[{\"id\":\"goods_sale_commission\",\"treatment\":\"goods_sale_commission\",\"description\":\"SYNTHETIC QA goods_sale_commission\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"principalRef\":\"SYNTHETIC QA comitente/mandante A\",\"agentRef\":\"SYNTHETIC QA agente B\",\"thirdPartyRef\":\"SYNTHETIC QA terceiro C\",\"contractRef\":\"SYNTHETIC QA contrato/mandato\",\"subjectRef\":\"SYNTHETIC QA objecto da operação\",\"currency\":\"MZN\",\"firstAmount\":\"1000.25\",\"secondAmount\":\"1100.75\",\"firstLegRef\":\"SYNTHETIC QA relação1\",\"secondLegRef\":\"SYNTHETIC QA relação2\",\"existingBaseRef\":\"SYNTHETIC QA referênciaP091preservada\",\"scope\":\"SYNTHETIC QA partes/objecto/operação/período\",\"evidence\":\"SYNTHETIC QA 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documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/mandante A\\\",\\\"agentRef\\\":\\\"SYNTHETIC QA agente B\\\",\\\"thirdPartyRef\\\":\\\"SYNTHETIC QA terceiro C\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/mandato\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto da operação\\\",\\\"currency\\\":\\\"MZN\\\",\\\"firstAmount\\\":\\\"1000.25\\\",\\\"secondAmount\\\":\\\"1100.75\\\",\\\"firstLegRef\\\":\\\"SYNTHETIC QA relação1\\\",\\\"secondLegRef\\\":\\\"SYNTHETIC QA relação2\\\",\\\"existingBaseRef\\\":\\\"SYNTHETIC QA referênciaP091preservada\\\",\\\"scope\\\":\\\"SYNTHETIC QA partes/objecto/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"ownName\\\":\\\"yes\\\",\\\"forAnother\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"serviceNature\\\":\\\"yes\\\",\\\"mandateContract\\\":\\\"yes\\\",\\\"successiveService\\\":\\\"yes\\\",\\\"directionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"service_purchase_mandate\\\",\\\"treatment\\\":\\\"service_purchase_mandate\\\",\\\"description\\\":\\\"SYNTHETIC QA service_purchase_mandate\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/mandante A\\\",\\\"agentRef\\\":\\\"SYNTHETIC QA agente B\\\",\\\"thirdPartyRef\\\":\\\"SYNTHETIC QA terceiro C\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/mandato\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto da 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Art4(3),PDF7/p1426(265):mandatário emnome próprio é adquirente eprestador do serviço sucessivamente. Lei10/2025PDF12mantém3(3)c e não altera4. Base de bens15(2)e/P091já entregue,não recalculada ou somada neste percurso. Recorte2026:circuito/contraprestações originais separados,sem localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA presumidos.\",\"inputs\":[{\"id\":\"goods_sale_commission\",\"treatment\":\"goods_sale_commission\",\"description\":\"SYNTHETIC QA goods_sale_commission\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"principalRef\":\"SYNTHETIC QA comitente/mandante A\",\"agentRef\":\"SYNTHETIC QA agente B\",\"thirdPartyRef\":\"SYNTHETIC QA terceiro C\",\"contractRef\":\"SYNTHETIC QA contrato/mandato\",\"subjectRef\":\"SYNTHETIC QA objecto da operação\",\"currency\":\"MZN\",\"firstAmount\":\"1000.25\",\"secondAmount\":\"1100.75\",\"firstLegRef\":\"SYNTHETIC QA relação1\",\"secondLegRef\":\"SYNTHETIC QA relação2\",\"existingBaseRef\":\"SYNTHETIC QA referênciaP091preservada\",\"scope\":\"SYNTHETIC QA 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Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"goods_purchase_commission\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P122:art3(3)c,comissão decompra:comitente considerado comprador. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_sale_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA comitente/mandante A\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA terceiro C\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_purchase_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. 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Art4(3),PDF7/p1426(265):mandatário emnome próprio é adquirente eprestador do serviço sucessivamente. Lei10/2025PDF12mantém3(3)c e não altera4. Base de bens15(2)e/P091já entregue,não recalculada ou somada neste percurso. 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B\",\"acquirer\":\"SYNTHETIC QA terceiro C\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P122:art3(3)c,comissão devenda:comissário considerado comprador. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"goods_purchase_commission\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P122:art3(3)c,comissão decompra:comitente considerado comprador. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. BaseP091/15(2)e já entregue permanece separada e não é recalculada. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_sale_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA comitente/mandante A\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA terceiro C\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},{\"id\":\"service_purchase_mandate\",\"status\":\"determined\",\"legs\":[{\"supplier\":\"SYNTHETIC QA terceiro C\",\"acquirer\":\"SYNTHETIC QA agente B\",\"consideration\":\"1000.25\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação1\"},{\"supplier\":\"SYNTHETIC QA agente B\",\"acquirer\":\"SYNTHETIC QA comitente/mandante A\",\"consideration\":\"1100.75\",\"currency\":\"MZN\",\"reference\":\"SYNTHETIC QA relação2\"}],\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P128:art4(3),mandatário emnome próprio considerado adquirente eprestador do serviço sucessivamente. Circuito sob pressupostos expressos. Duas relações com objecto/partes/contraprestações originais separadas,sem soma ou compensação automática. Não transformar este circuito emcomissão autónoma ou aplicar15(2)e de bens aos serviços. Sem determinar localização,isenção,base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"}]}]}},\"regulatedGoodsAllocations\":{\"opportunity:353\":{\"rows\":[{\"id\":\"permanent_private_goods\",\"treatment\":\"permanent_private_goods\",\"description\":\"SYNTHETIC QA permanent_private_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"permanentAllocation\":\"yes\",\"privatePurpose\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"free_goods_transfer\",\"treatment\":\"free_goods_transfer\",\"description\":\"SYNTHETIC QA free_goods_transfer\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"gratuitousTransfer\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"exempt_sector_goods\",\"treatment\":\"exempt_sector_goods\",\"description\":\"SYNTHETIC QA exempt_sector_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"exemptSector\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"fixed_asset_20a\",\"treatment\":\"fixed_asset_20a\",\"description\":\"SYNTHETIC QA fixed_asset_20a\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"fixedAsset\":\"yes\",\"goods20a\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}}],\"result\":{\"version\":\"goods-allocation-base/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T22:13:28.739Z\",\"opportunity\":\"opportunity:353\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-allocation-base/1\\\",\\\"scope\\\":\\\"opportunity:353\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"permanent_private_goods\\\",\\\"treatment\\\":\\\"permanent_private_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA permanent_private_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"acquisition\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"permanentAllocation\\\":\\\"yes\\\",\\\"privatePurpose\\\":\\\"yes\\\",\\\"notSmallGift\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"free_goods_transfer\\\",\\\"treatment\\\":\\\"free_goods_transfer\\\",\\\"description\\\":\\\"SYNTHETIC QA free_goods_transfer\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"cost\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"gratuitousTransfer\\\":\\\"yes\\\",\\\"notSmallGift\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"exempt_sector_goods\\\",\\\"treatment\\\":\\\"exempt_sector_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA exempt_sector_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"acquisition\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"exemptSector\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"fixed_asset_20a\\\",\\\"treatment\\\":\\\"fixed_asset_20a\\\",\\\"description\\\":\\\"SYNTHETIC QA fixed_asset_20a\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"cost\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fixedAsset\\\":\\\"yes\\\",\\\"goods20a\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265):afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou ao activo imobilizado de bens20(1)a,com dedução total/parcial anterior nos bens/elementos;excepção de amostras/ofertas de pequeno valor na alíneae. Art15(2)b,PDF13/p1426(271):preço de aquisição ou,na sua falta,preço de custo,reportados ao momento da operação. Art20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025mantém3(3)e/f e não altera15/20. Recorte2026/MZN,sem nova dedução/campo11,regularização,taxa,IVA ou totaisModeloA. Uso temporário de bens como serviçoP089 é distinto.\",\"inputs\":[{\"id\":\"permanent_private_goods\",\"treatment\":\"permanent_private_goods\",\"description\":\"SYNTHETIC QA permanent_private_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"permanentAllocation\":\"yes\",\"privatePurpose\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"free_goods_transfer\",\"treatment\":\"free_goods_transfer\",\"description\":\"SYNTHETIC QA free_goods_transfer\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"gratuitousTransfer\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"exempt_sector_goods\",\"treatment\":\"exempt_sector_goods\",\"description\":\"SYNTHETIC QA exempt_sector_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"exemptSector\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"fixed_asset_20a\",\"treatment\":\"fixed_asset_20a\",\"description\":\"SYNTHETIC QA fixed_asset_20a\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"fixedAsset\":\"yes\",\"goods20a\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}}],\"rows\":[{\"id\":\"permanent_private_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"free_goods_transfer\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"exempt_sector_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"fixed_asset_20a\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"}]},\"history\":[{\"version\":\"goods-allocation-base/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:13:28.723Z\",\"opportunity\":\"opportunity:353\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-allocation-base/1\\\",\\\"scope\\\":\\\"opportunity:353\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"permanent_private_goods\\\",\\\"treatment\\\":\\\"permanent_private_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA permanent_private_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de 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fixed_asset_20a\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto de bens/elementos\\\",\\\"deductionRef\\\":\\\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\\\",\\\"destinationRef\\\":\\\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\\\",\\\"exceptionRef\\\":\\\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\\\",\\\"asset20aRef\\\":\\\"SYNTHETIC QA bens20(1)a/activoimobilizado\\\",\\\"valuationMode\\\":\\\"cost\\\",\\\"acquisitionPrice\\\":\\\"1000.25\\\",\\\"acquisitionRef\\\":\\\"SYNTHETIC QA preço aquisição reportado ao momento\\\",\\\"currentCost\\\":\\\"800.15\\\",\\\"costRef\\\":\\\"SYNTHETIC QA custo reportado ao momento\\\",\\\"valuationDate\\\":\\\"2026-12-12\\\",\\\"valuationScope\\\":\\\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"businessGoods\\\":\\\"yes\\\",\\\"priorDeduction\\\":\\\"yes\\\",\\\"factsCorrespond\\\":\\\"yes\\\",\\\"fixedAsset\\\":\\\"yes\\\",\\\"goods20a\\\":\\\"yes\\\",\\\"valuationConfirmed\\\":\\\"yes\\\",\\\"acquisitionUnavailable\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265):afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou ao activo imobilizado de bens20(1)a,com dedução total/parcial anterior nos bens/elementos;excepção de amostras/ofertas de pequeno valor na alíneae. Art15(2)b,PDF13/p1426(271):preço de aquisição ou,na sua falta,preço de custo,reportados ao momento da operação. Art20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025mantém3(3)e/f e não altera15/20. Recorte2026/MZN,sem nova dedução/campo11,regularização,taxa,IVA ou totaisModeloA. Uso temporário de bens como serviçoP089 é distinto.\",\"inputs\":[{\"id\":\"permanent_private_goods\",\"treatment\":\"permanent_private_goods\",\"description\":\"SYNTHETIC QA permanent_private_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"acquisition\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"permanentAllocation\":\"yes\",\"privatePurpose\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"free_goods_transfer\",\"treatment\":\"free_goods_transfer\",\"description\":\"SYNTHETIC QA free_goods_transfer\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"gratuitousTransfer\":\"yes\",\"notSmallGift\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"exempt_sector_goods\",\"treatment\":\"exempt_sector_goods\",\"description\":\"SYNTHETIC QA 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QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"exemptSector\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}},{\"id\":\"fixed_asset_20a\",\"treatment\":\"fixed_asset_20a\",\"description\":\"SYNTHETIC QA fixed_asset_20a\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto de bens/elementos\",\"deductionRef\":\"SYNTHETIC QA dedução histórica parcial,bens/elementos identificados\",\"destinationRef\":\"SYNTHETIC QA destino/finalidade/sector/activo eâmbito\",\"exceptionRef\":\"SYNTHETIC QA factos fora da excepção de amostras/ofertas,não limiar inventado\",\"asset20aRef\":\"SYNTHETIC QA bens20(1)a/activoimobilizado\",\"valuationMode\":\"cost\",\"acquisitionPrice\":\"1000.25\",\"acquisitionRef\":\"SYNTHETIC QA preço aquisição reportado ao momento\",\"currentCost\":\"800.15\",\"costRef\":\"SYNTHETIC QA custo reportado ao momento\",\"valuationDate\":\"2026-12-12\",\"valuationScope\":\"SYNTHETIC QA conjunto identificado/preço ao momento,semIVA\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"businessGoods\":\"yes\",\"priorDeduction\":\"yes\",\"factsCorrespond\":\"yes\",\"fixedAsset\":\"yes\",\"goods20a\":\"yes\",\"valuationConfirmed\":\"yes\",\"acquisitionUnavailable\":\"yes\"}}],\"rows\":[{\"id\":\"permanent_private_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"free_goods_transfer\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)e;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"exempt_sector_goods\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"1000.25\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=1000.25MZN,preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"},{\"id\":\"fixed_asset_20a\",\"status\":\"determined\",\"classification\":\"assimilated_goods\",\"baseAmount\":\"800.15\",\"vat\":null,\"rate\":null,\"reason\":\"P124:transmissão assimilada3(3)f;P088:base15(2)b=800.15MZN,preço custo,na falta demonstrada de preço aquisição,reportado a2026-12-12,sob pressupostos expressos. Dedução anterior total/parcial é facto histórico dos bens/elementos,não nova dedução/campo11. Não confundir afectação/transmissão de bens comserviço por uso temporárioP089. Sem calcular IVA,taxa,regularização ou totaisModeloA.\"}]}]}},\"regulatedSecondhands\":{\"opportunity:354\":{\"rows\":[{\"id\":\"reseller_margin-used_goods\",\"treatment\":\"reseller_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA reseller_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-art\",\"treatment\":\"reseller_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA reseller_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA 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documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_margincollection\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"collectionNature\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-antique\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"antique\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/antique\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginantique\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"notArtCollection\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)g/3(6),15(2)f/g,Lei13/2016PDF7/13;Lei22/2022PDF3mantém15f/g efixa17(1)16%;Lei10/2025não altera15/17,revoga regimes35/42. RIVADecreto7/2008arts47–49,BR16-I16/04/2008PDF8–9/p106–107:revenda porbem,margem positiva dividida por1.16 ebase arredondada à unidade;sem compensar perdas entrebens. Leilão:facturado−líquidocomitente−IVApróprio identificado,líquido=adjudicação−comissão. ClassificaçãoP125 separada da baseP092/P093. Sem nova dedução/campo11,isenção automática,IVA calculado ou totaisModeloA.\",\"inputs\":[{\"id\":\"reseller_margin-used_goods\",\"treatment\":\"reseller_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA reseller_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-art\",\"treatment\":\"reseller_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA reseller_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-collection\",\"treatment\":\"reseller_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA reseller_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-antique\",\"treatment\":\"reseller_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA reseller_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-used_goods\",\"treatment\":\"auction_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA auction_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-art\",\"treatment\":\"auction_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA auction_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-collection\",\"treatment\":\"auction_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA auction_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-antique\",\"treatment\":\"auction_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA auction_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}}],\"rows\":[{\"id\":\"reseller_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"auction_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"}]},\"history\":[{\"version\":\"secondhand-individual-margin/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:24:21.776Z\",\"opportunity\":\"opportunity:354\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"secondhand-individual-margin/1\\\",\\\"scope\\\":\\\"opportunity:354\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"reseller_margin-used_goods\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"used_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/used_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_marginused_goods\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"reusableUsed\\\":\\\"yes\\\",\\\"notRenewedTransformed\\\":\\\"yes\\\",\\\"notPreciousExcluded\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"reseller_margin-art\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"art\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/art\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_marginart\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"artistOriginal\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"reseller_margin-collection\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"collection\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/collection\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_margincollection\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"collectionNature\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"reseller_margin-antique\\\",\\\"treatment\\\":\\\"reseller_margin\\\",\\\"category\\\":\\\"antique\\\",\\\"description\\\":\\\"SYNTHETIC QA reseller_margin/antique\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual reseller_marginantique\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"notArtCollection\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-used_goods\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"used_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/used_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginused_goods\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"reusableUsed\\\":\\\"yes\\\",\\\"notRenewedTransformed\\\":\\\"yes\\\",\\\"notPreciousExcluded\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-art\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"art\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/art\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginart\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"artistOriginal\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-collection\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"collection\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/collection\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_margincollection\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"collectionNature\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"auction_margin-antique\\\",\\\"treatment\\\":\\\"auction_margin\\\",\\\"category\\\":\\\"antique\\\",\\\"description\\\":\\\"SYNTHETIC QA auction_margin/antique\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA bem individual auction_marginantique\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA estatuto operador\\\",\\\"categoryRef\\\":\\\"SYNTHETIC QA características/definição3(6)\\\",\\\"artSubtype\\\":\\\"print\\\",\\\"editionCount\\\":\\\"200\\\",\\\"ceramicUniqueSigned\\\":\\\"yes\\\",\\\"collectionSubtype\\\":\\\"postal\\\",\\\"postalNotCirculating\\\":\\\"yes\\\",\\\"ageYears\\\":\\\"101\\\",\\\"sourceType\\\":\\\"private\\\",\\\"sourceRef\\\":\\\"SYNTHETIC QA origem particular nacional\\\",\\\"domesticPurchase\\\":\\\"yes\\\",\\\"regimeChoice\\\":\\\"margin\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"grossSale\\\":\\\"1160\\\",\\\"purchasePrice\\\":\\\"1000\\\",\\\"purchaseRef\\\":\\\"SYNTHETIC QA preço compra justificado\\\",\\\"grossInvoice\\\":\\\"1300\\\",\\\"hammerPrice\\\":\\\"1000\\\",\\\"principalCommission\\\":\\\"100\\\",\\\"auctionRef\\\":\\\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\\\",\\\"principalRef\\\":\\\"SYNTHETIC QA comitente/líquido\\\",\\\"ownVat\\\":\\\"55.17\\\",\\\"ownVatRef\\\":\\\"SYNTHETIC QA IVApróprio transmissão identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bem/partes/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"conditions\\\":{\\\"goodsIdentity\\\":\\\"yes\\\",\\\"operatorRole\\\":\\\"yes\\\",\\\"notArtCollection\\\":\\\"yes\\\",\\\"regimeConfirmed\\\":\\\"yes\\\",\\\"compositionConfirmed\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA3(3)g/3(6),15(2)f/g,Lei13/2016PDF7/13;Lei22/2022PDF3mantém15f/g efixa17(1)16%;Lei10/2025não altera15/17,revoga regimes35/42. RIVADecreto7/2008arts47–49,BR16-I16/04/2008PDF8–9/p106–107:revenda porbem,margem positiva dividida por1.16 ebase arredondada à unidade;sem compensar perdas entrebens. Leilão:facturado−líquidocomitente−IVApróprio identificado,líquido=adjudicação−comissão. ClassificaçãoP125 separada da baseP092/P093. Sem nova dedução/campo11,isenção automática,IVA calculado ou totaisModeloA.\",\"inputs\":[{\"id\":\"reseller_margin-used_goods\",\"treatment\":\"reseller_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA reseller_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-art\",\"treatment\":\"reseller_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA reseller_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-collection\",\"treatment\":\"reseller_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA reseller_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"reseller_margin-antique\",\"treatment\":\"reseller_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA reseller_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual reseller_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-used_goods\",\"treatment\":\"auction_margin\",\"category\":\"used_goods\",\"description\":\"SYNTHETIC QA auction_margin/used_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginused_goods\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"reusableUsed\":\"yes\",\"notRenewedTransformed\":\"yes\",\"notPreciousExcluded\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-art\",\"treatment\":\"auction_margin\",\"category\":\"art\",\"description\":\"SYNTHETIC QA auction_margin/art\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginart\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"artistOriginal\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-collection\",\"treatment\":\"auction_margin\",\"category\":\"collection\",\"description\":\"SYNTHETIC QA auction_margin/collection\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_margincollection\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"collectionNature\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}},{\"id\":\"auction_margin-antique\",\"treatment\":\"auction_margin\",\"category\":\"antique\",\"description\":\"SYNTHETIC QA auction_margin/antique\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA bem individual auction_marginantique\",\"operatorRef\":\"SYNTHETIC QA estatuto operador\",\"categoryRef\":\"SYNTHETIC QA características/definição3(6)\",\"artSubtype\":\"print\",\"editionCount\":\"200\",\"ceramicUniqueSigned\":\"yes\",\"collectionSubtype\":\"postal\",\"postalNotCirculating\":\"yes\",\"ageYears\":\"101\",\"sourceType\":\"private\",\"sourceRef\":\"SYNTHETIC QA origem particular nacional\",\"domesticPurchase\":\"yes\",\"regimeChoice\":\"margin\",\"domesticTaxable\":\"yes\",\"grossSale\":\"1160\",\"purchasePrice\":\"1000\",\"purchaseRef\":\"SYNTHETIC QA preço compra justificado\",\"grossInvoice\":\"1300\",\"hammerPrice\":\"1000\",\"principalCommission\":\"100\",\"auctionRef\":\"SYNTHETIC QA organizador emnome próprio/contrato comissão/leilão\",\"principalRef\":\"SYNTHETIC QA comitente/líquido\",\"ownVat\":\"55.17\",\"ownVatRef\":\"SYNTHETIC QA IVApróprio transmissão identificado\",\"scope\":\"SYNTHETIC QA bem/partes/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"conditions\":{\"goodsIdentity\":\"yes\",\"operatorRole\":\"yes\",\"notArtCollection\":\"yes\",\"regimeConfirmed\":\"yes\",\"compositionConfirmed\":\"yes\"}}],\"rows\":[{\"id\":\"reseller_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"reseller_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"138.00\",\"grossMargin\":\"160.00\",\"principalNet\":null,\"baseDivisorRate\":\"16%\",\"vat\":null,\"rate\":null,\"reason\":\"P092:48(2)/(3)/(6),margem individual=1160.00−1000.00=160.00MZN;parcela positiva÷1.16,base arredondada à unidade=138.00MZN. Taxa16% utilizada só no divisor da base17(1)/48(6)b;não há IVA ou dedução calculados. Factura com menção IVA-Bens emSegundaMão,sem discriminarIVA48(8)/(9);registos separados48(10)/(11).\"},{\"id\":\"auction_margin-used_goods\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-art\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-collection\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"auction_margin-antique\",\"status\":\"determined\",\"classification\":\"qualified_goods\",\"baseAmount\":\"344.83\",\"grossMargin\":null,\"principalNet\":\"900.00\",\"baseDivisorRate\":null,\"vat\":null,\"rate\":null,\"reason\":\"P093:15(2)g/49(2)/(3),líquido comitente=1000.00−100.00=900.00MZN;base=1300.00facturado−900.00líquido−55.17IVApróprio identificado=344.83MZN. IVAindicado é componente referenciada,não calculada aqui. Factura IVA-Regime específico devendas emleilão,sem discriminarIVA49(5);relatório ao comitente em5dias úteis49(6)/(7),sem calendário de feriados presumido;contas deterceiros49(8). Sem nova dedução/campo11 ou totaisModeloA.\"}]}]}},\"goodsPresumptions\":{\"opportunity:355\":{\"rows\":[{\"id\":\"consignment_180\",\"treatment\":\"consignment_180\",\"description\":\"SYNTHETIC QA consignment_180\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"consignment\":\"yes\",\"notReturned\":\"yes\"}},{\"id\":\"missing_goods\",\"treatment\":\"missing_goods\",\"description\":\"SYNTHETIC QA missing_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"notLocated\":\"yes\"}},{\"id\":\"excess_consumption\",\"treatment\":\"excess_consumption\",\"description\":\"SYNTHETIC QA excess_consumption\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"excessive\":\"yes\"}},{\"id\":\"found_goods\",\"treatment\":\"found_goods\",\"description\":\"SYNTHETIC QA found_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"found\":\"yes\"}}],\"result\":{\"version\":\"goods-presumptions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T22:35:45.721Z\",\"opportunity\":\"opportunity:355\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-presumptions/1\\\",\\\"scope\\\":\\\"opportunity:355\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"consignment_180\\\",\\\"treatment\\\":\\\"consignment_180\\\",\\\"description\\\":\\\"SYNTHETIC QA consignment_180\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"consignment\\\":\\\"yes\\\",\\\"notReturned\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"missing_goods\\\",\\\"treatment\\\":\\\"missing_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA missing_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA 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levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"found\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016,3(3)d PDF6/p1426(264):mercadorias enviadas à consignação não devolvidas em180dias da entrega;3(4) PDF7/p1426(265):salvo prova em contrário,presunção de transmissão dos bens adquiridos/importados/produzidos não encontrados nos estabelecimentos e dos consumidos em quantidades excessivas face ao volume de produção;presunção de aquisição dos bens encontrados nesses locais.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Não são embalagensP102 nem aplicação automática da margemP092/P093/P125.\",\"inputs\":[{\"id\":\"consignment_180\",\"treatment\":\"consignment_180\",\"description\":\"SYNTHETIC QA 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found_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"found\":\"yes\"}}],\"rows\":[{\"id\":\"consignment_180\",\"status\":\"determined\",\"classification\":\"consignment_transmission\",\"deadline\":\"2026-11-28\",\"elapsedDays\":194,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P123:mercadorias identificadas enviadas à consignação,não devolvidas após180dias desde entrega2026-06-01;limite2026-11-28;decorridos194dias. Transmissão3(3)d identificada no recorte de conferência;não são embalagensP102. Data de exigibilidade/base/IVA não calculadas neste percurso;devolução posterior requer tratamento próprio,sem apagar histórico.\"},{\"id\":\"missing_goods\",\"status\":\"determined\",\"classification\":\"presumed_transmission\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de transmissão dos bens não localizados nos estabelecimentos abrangidos;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"},{\"id\":\"excess_consumption\",\"status\":\"determined\",\"classification\":\"presumed_transmission\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de transmissão dos bens consumidos em quantidades excessivas face ao volume de produção;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"},{\"id\":\"found_goods\",\"status\":\"determined\",\"classification\":\"presumed_acquisition\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de aquisição dos bens encontrados;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"}]},\"history\":[{\"version\":\"goods-presumptions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:35:45.684Z\",\"opportunity\":\"opportunity:355\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"goods-presumptions/1\\\",\\\"scope\\\":\\\"opportunity:355\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"consignment_180\\\",\\\"treatment\\\":\\\"consignment_180\\\",\\\"description\\\":\\\"SYNTHETIC QA consignment_180\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"consignment\\\":\\\"yes\\\",\\\"notReturned\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"missing_goods\\\",\\\"treatment\\\":\\\"missing_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA missing_goods\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"acquiredImportedProduced\\\":\\\"yes\\\",\\\"notLocated\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"excess_consumption\\\",\\\"treatment\\\":\\\"excess_consumption\\\",\\\"description\\\":\\\"SYNTHETIC QA excess_consumption\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação/conferência\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto individual\\\",\\\"scope\\\":\\\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"deliveryDate\\\":\\\"2026-06-01\\\",\\\"recipientRef\\\":\\\"SYNTHETIC QA destinatário/entrega\\\",\\\"inventoryRef\\\":\\\"SYNTHETIC QA levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de 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levantamento todos estabelecimentos\\\",\\\"productionRef\\\":\\\"SYNTHETIC QA volume de produção/comparação\\\",\\\"quantity\\\":\\\"125.123456\\\",\\\"quantityUnit\\\":\\\"kg\\\",\\\"contraryProof\\\":\\\"no\\\",\\\"contraryProofRef\\\":\\\"\\\",\\\"conditions\\\":{\\\"found\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016,3(3)d PDF6/p1426(264):mercadorias enviadas à consignação não devolvidas em180dias da entrega;3(4) PDF7/p1426(265):salvo prova em contrário,presunção de transmissão dos bens adquiridos/importados/produzidos não encontrados nos estabelecimentos e dos consumidos em quantidades excessivas face ao volume de produção;presunção de aquisição dos bens encontrados nesses locais.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Não são embalagensP102 nem aplicação automática da margemP092/P093/P125.\",\"inputs\":[{\"id\":\"consignment_180\",\"treatment\":\"consignment_180\",\"description\":\"SYNTHETIC QA consignment_180\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"consignment\":\"yes\",\"notReturned\":\"yes\"}},{\"id\":\"missing_goods\",\"treatment\":\"missing_goods\",\"description\":\"SYNTHETIC QA missing_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"notLocated\":\"yes\"}},{\"id\":\"excess_consumption\",\"treatment\":\"excess_consumption\",\"description\":\"SYNTHETIC QA excess_consumption\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação/conferência\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto individual\",\"scope\":\"SYNTHETIC QA todos os estabelecimentos/período/conjunto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"deliveryDate\":\"2026-06-01\",\"recipientRef\":\"SYNTHETIC QA destinatário/entrega\",\"inventoryRef\":\"SYNTHETIC QA levantamento todos estabelecimentos\",\"productionRef\":\"SYNTHETIC QA volume de produção/comparação\",\"quantity\":\"125.123456\",\"quantityUnit\":\"kg\",\"contraryProof\":\"no\",\"contraryProofRef\":\"\",\"conditions\":{\"acquiredImportedProduced\":\"yes\",\"excessive\":\"yes\"}},{\"id\":\"found_goods\",\"treatment\":\"found_goods\",\"description\":\"SYNTHETIC QA 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Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"},{\"id\":\"found_goods\",\"status\":\"determined\",\"classification\":\"presumed_acquisition\",\"deadline\":null,\"elapsedDays\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P126:presunção ilidível3(4) de aquisição dos bens encontrados;segundo factos/pressupostos e âmbito identificados,sem prova em contrário declarada. Não comprova factura,aquisição efectiva,isenção ou dedução.Nenhuma base/taxa/IVA calculada;manter a possibilidade de prova em contrário.\"}]}]}},\"propertyTransfers\":{\"opportunity:356\":{\"rows\":[{\"id\":\"binding_lease\",\"treatment\":\"binding_lease\",\"description\":\"SYNTHETIC QA binding_lease\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"materialDelivery\":\"yes\",\"bindingProperty\":\"yes\"}},{\"id\":\"business_onerous\",\"treatment\":\"business_onerous\",\"description\":\"SYNTHETIC QA business_onerous\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"onerous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}},{\"id\":\"business_free\",\"treatment\":\"business_free\",\"description\":\"SYNTHETIC QA business_free\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"gratuitous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}}],\"result\":{\"version\":\"property-transfers/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T22:45:16.072Z\",\"opportunity\":\"opportunity:356\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"property-transfers/1\\\",\\\"scope\\\":\\\"opportunity:356\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"binding_lease\\\",\\\"treatment\\\":\\\"binding_lease\\\",\\\"description\\\":\\\"SYNTHETIC QA binding_lease\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"materialDelivery\\\":\\\"yes\\\",\\\"bindingProperty\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_onerous\\\",\\\"treatment\\\":\\\"business_onerous\\\",\\\"description\\\":\\\"SYNTHETIC QA business_onerous\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"onerous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_free\\\",\\\"treatment\\\":\\\"business_free\\\",\\\"description\\\":\\\"SYNTHETIC QA business_free\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"gratuitous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016:3(3)a,PDF6/p1426(264),entrega material em locação com cláusula vinculante de transferência da propriedade;3(5),PDF7/p1426(265),cessão onerosa/gratuita de estabelecimento,totalidade ou parte de património que constitua ramo independente,adquirente2(1)a que pratique operações com direito à dedução;15(1),PDF13/p1426(271),contraprestação obtida/a obter.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.P087não usa15(2)a,referente a consignação3(3)d.\",\"inputs\":[{\"id\":\"binding_lease\",\"treatment\":\"binding_lease\",\"description\":\"SYNTHETIC QA binding_lease\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"materialDelivery\":\"yes\",\"bindingProperty\":\"yes\"}},{\"id\":\"business_onerous\",\"treatment\":\"business_onerous\",\"description\":\"SYNTHETIC QA business_onerous\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"onerous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}},{\"id\":\"business_free\",\"treatment\":\"business_free\",\"description\":\"SYNTHETIC QA business_free\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"gratuitous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}}],\"rows\":[{\"id\":\"binding_lease\",\"status\":\"determined\",\"classification\":\"goods_transmission\",\"baseAmount\":\"1250.123456\",\"vat\":null,\"rate\":null,\"reason\":\"P087:entrega material em locação com cláusula vinculativa3(3)a;base15(1)=1250.123456MZN,contraprestação obtida/a obter segundo composição e âmbito identificados.Não é consignação3(3)d/15(2)a,nem mera opção de compra.Não calcula IVA,exigibilidade,nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"business_onerous\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão onerosa3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"},{\"id\":\"business_free\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão gratuita3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"}]},\"history\":[{\"version\":\"property-transfers/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:45:16.035Z\",\"opportunity\":\"opportunity:356\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"property-transfers/1\\\",\\\"scope\\\":\\\"opportunity:356\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"binding_lease\\\",\\\"treatment\\\":\\\"binding_lease\\\",\\\"description\\\":\\\"SYNTHETIC QA binding_lease\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"materialDelivery\\\":\\\"yes\\\",\\\"bindingProperty\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_onerous\\\",\\\"treatment\\\":\\\"business_onerous\\\",\\\"description\\\":\\\"SYNTHETIC QA business_onerous\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"onerous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"business_free\\\",\\\"treatment\\\":\\\"business_free\\\",\\\"description\\\":\\\"SYNTHETIC QA business_free\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"goodsRef\\\":\\\"SYNTHETIC QA conjunto identificado\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/cessão\\\",\\\"propertyClauseRef\\\":\\\"SYNTHETIC QA cláusula vinculante ambas as partes\\\",\\\"acquirerRef\\\":\\\"SYNTHETIC QA adquirente2(1)a\\\",\\\"autonomousRef\\\":\\\"SYNTHETIC QA ramo independente\\\",\\\"activitiesRef\\\":\\\"SYNTHETIC QA operações com direito à dedução\\\",\\\"consideration\\\":\\\"1250.123456\\\",\\\"considerationRef\\\":\\\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\\\",\\\"currency\\\":\\\"MZN\\\",\\\"compositionConfirmed\\\":\\\"yes\\\",\\\"conditions\\\":{\\\"gratuitous\\\":\\\"yes\\\",\\\"autonomousBusiness\\\":\\\"yes\\\",\\\"acquirer2a\\\":\\\"yes\\\",\\\"deductionActivities\\\":\\\"yes\\\"}}]}\",\"source\":\"CIVA Lei13/2016:3(3)a,PDF6/p1426(264),entrega material em locação com cláusula vinculante de transferência da propriedade;3(5),PDF7/p1426(265),cessão onerosa/gratuita de estabelecimento,totalidade ou parte de património que constitua ramo independente,adquirente2(1)a que pratique operações com direito à dedução;15(1),PDF13/p1426(271),contraprestação obtida/a obter.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.P087não usa15(2)a,referente a consignação3(3)d.\",\"inputs\":[{\"id\":\"binding_lease\",\"treatment\":\"binding_lease\",\"description\":\"SYNTHETIC QA binding_lease\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"materialDelivery\":\"yes\",\"bindingProperty\":\"yes\"}},{\"id\":\"business_onerous\",\"treatment\":\"business_onerous\",\"description\":\"SYNTHETIC QA business_onerous\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"onerous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}},{\"id\":\"business_free\",\"treatment\":\"business_free\",\"description\":\"SYNTHETIC QA business_free\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-12\",\"operationRef\":\"SYNTHETIC QA operação\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"goodsRef\":\"SYNTHETIC QA conjunto identificado\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"contractRef\":\"SYNTHETIC QA contrato/cessão\",\"propertyClauseRef\":\"SYNTHETIC QA cláusula vinculante ambas as partes\",\"acquirerRef\":\"SYNTHETIC QA adquirente2(1)a\",\"autonomousRef\":\"SYNTHETIC QA ramo independente\",\"activitiesRef\":\"SYNTHETIC QA operações com direito à dedução\",\"consideration\":\"1250.123456\",\"considerationRef\":\"SYNTHETIC QA composição obtida/a obter,sem próprioIVA\",\"currency\":\"MZN\",\"compositionConfirmed\":\"yes\",\"conditions\":{\"gratuitous\":\"yes\",\"autonomousBusiness\":\"yes\",\"acquirer2a\":\"yes\",\"deductionActivities\":\"yes\"}}],\"rows\":[{\"id\":\"binding_lease\",\"status\":\"determined\",\"classification\":\"goods_transmission\",\"baseAmount\":\"1250.123456\",\"vat\":null,\"rate\":null,\"reason\":\"P087:entrega material em locação com cláusula vinculativa3(3)a;base15(1)=1250.123456MZN,contraprestação obtida/a obter segundo composição e âmbito identificados.Não é consignação3(3)d/15(2)a,nem mera opção de compra.Não calcula IVA,exigibilidade,nova dedução/campo11 ou totaisModeloA.\"},{\"id\":\"business_onerous\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão onerosa3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"},{\"id\":\"business_free\",\"status\":\"determined\",\"classification\":\"tax_not_exigible_3_5\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P127:cessão gratuita3(5) identificada como transmissão de bens cujo imposto não é devido nem exigível,segundo conjunto/adquirente/operações e âmbito demonstrados.Não é isenção genérica,nem taxa/base zero.Não concede dedução ao adquirente;qualidade e operações são factos do enquadramento.Sem condição adicional de continuidade,certificado ou aprovador inventados.\"}]}]}},\"currencyEvents\":{\"opportunity:357\":{\"rows\":[{\"id\":\"foreign_scenario\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA 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identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_available\",\"treatment\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_transport\",\"treatment\":\"goods_transport\",\"description\":\"SYNTHETIC QA goods_transport\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_installation\",\"treatment\":\"goods_installation\",\"description\":\"SYNTHETIC QA goods_installation\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_completed\",\"treatment\":\"service_completed\",\"description\":\"SYNTHETIC QA service_completed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_early_charge\",\"treatment\":\"service_early_charge\",\"description\":\"SYNTHETIC QA service_early_charge\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_clearance\",\"treatment\":\"import_clearance\",\"description\":\"SYNTHETIC QA import_clearance\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_auction\",\"treatment\":\"import_auction\",\"description\":\"SYNTHETIC QA import_auction\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"continuous_period\",\"treatment\":\"continuous_period\",\"description\":\"SYNTHETIC QA continuous_period\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"contract_effects\",\"treatment\":\"contract_effects\",\"description\":\"SYNTHETIC QA contract_effects\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-01\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_goods\",\"treatment\":\"own_goods\",\"description\":\"SYNTHETIC QA own_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_services\",\"treatment\":\"own_services\",\"description\":\"SYNTHETIC QA own_services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"commission_delivery\",\"treatment\":\"commission_delivery\",\"description\":\"SYNTHETIC QA commission_delivery\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"consignment_deadline\",\"treatment\":\"consignment_deadline\",\"description\":\"SYNTHETIC QA consignment_deadline\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-06-13\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"advance_payment\",\"treatment\":\"advance_payment\",\"description\":\"SYNTHETIC QA advance_payment\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação 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conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_services\",\"treatment\":\"own_services\",\"description\":\"SYNTHETIC QA own_services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação 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taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"commission_delivery\",\"treatment\":\"commission_delivery\",\"description\":\"SYNTHETIC QA commission_delivery\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"consignment_deadline\",\"treatment\":\"consignment_deadline\",\"description\":\"SYNTHETIC QA consignment_deadline\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-06-13\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"advance_payment\",\"treatment\":\"advance_payment\",\"description\":\"SYNTHETIC QA advance_payment\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"received\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"rows\":[{\"id\":\"foreign_scenario\",\"status\":\"conditional\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"64500.00\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P104:cenário condicionado=64500.00MZN,origemUSD,taxa64.5,mzn_per_unit,data2026-12-10. Regra fiscal15(8)/Lei2/2006 ainda por corresponder;referência indicada é pressuposto,não validação da taxa legal.Base fiscal permanece indeterminada.Sem IVA ou activação nos livros anteriores.\"},{\"id\":\"goods_available\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_transport\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_installation\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_completed\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_early_charge\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"import_clearance\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"import_auction\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"continuous_period\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"contract_effects\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_goods\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_services\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"commission_delivery\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"consignment_deadline\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"advance_payment\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[{\"date\":\"2026-12-09\",\"amount\":\"200.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"},{\"date\":\"2026-12-12\",\"amount\":\"800.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"}]},\"history\":[{\"version\":\"currency-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T22:59:09.503Z\",\"opportunity\":\"opportunity:357\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:357\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"foreign_scenario\\\",\\\"treatment\\\":\\\"foreign_scenario\\\",\\\"description\\\":\\\"SYNTHETIC QA foreign_scenario\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"},{\\\"id\\\":\\\"goods_available\\\",\\\"treatment\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"},{\\\"id\\\":\\\"goods_transport\\\",\\\"treatment\\\":\\\"goods_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_transport\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"},{\\\"id\\\":\\\"goods_installation\\\",\\\"treatment\\\":\\\"goods_installation\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_installation\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação existente\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base 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taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"goods_installation\",\"treatment\":\"goods_installation\",\"description\":\"SYNTHETIC QA goods_installation\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_completed\",\"treatment\":\"service_completed\",\"description\":\"SYNTHETIC QA service_completed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"service_early_charge\",\"treatment\":\"service_early_charge\",\"description\":\"SYNTHETIC QA service_early_charge\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_clearance\",\"treatment\":\"import_clearance\",\"description\":\"SYNTHETIC QA import_clearance\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"import_auction\",\"treatment\":\"import_auction\",\"description\":\"SYNTHETIC QA import_auction\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"continuous_period\",\"treatment\":\"continuous_period\",\"description\":\"SYNTHETIC QA continuous_period\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"contract_effects\",\"treatment\":\"contract_effects\",\"description\":\"SYNTHETIC QA contract_effects\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-01\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_goods\",\"treatment\":\"own_goods\",\"description\":\"SYNTHETIC QA own_goods\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"own_services\",\"treatment\":\"own_services\",\"description\":\"SYNTHETIC QA own_services\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"commission_delivery\",\"treatment\":\"commission_delivery\",\"description\":\"SYNTHETIC QA commission_delivery\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"consignment_deadline\",\"treatment\":\"consignment_deadline\",\"description\":\"SYNTHETIC QA consignment_deadline\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-06-13\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"},{\"id\":\"advance_payment\",\"treatment\":\"advance_payment\",\"description\":\"SYNTHETIC QA advance_payment\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA operação existente\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"received\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"rows\":[{\"id\":\"foreign_scenario\",\"status\":\"conditional\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"64500.00\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"P104:cenário condicionado=64500.00MZN,origemUSD,taxa64.5,mzn_per_unit,data2026-12-10. Regra fiscal15(8)/Lei2/2006 ainda por corresponder;referência indicada é pressuposto,não validação da taxa legal.Base fiscal permanece indeterminada.Sem IVA ou activação nos livros anteriores.\"},{\"id\":\"goods_available\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_transport\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"goods_installation\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_completed\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"service_early_charge\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"import_clearance\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"import_auction\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":\"1000.00\",\"reason\":\"7(1)c:desembaraço/arrematação/venda na importação;factura comercial não desloca o evento aduaneiro\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Importação7(1)c:facto gerador/exigibilidade pelo evento aduaneiro identificado;sem aplicar8 por factura comercial,nem calcular base/IVA.\"},{\"id\":\"continuous_period\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"contract_effects\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_goods\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"own_services\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"commission_delivery\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"consignment_deadline\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"advance_payment\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[{\"date\":\"2026-12-09\",\"amount\":\"200.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"},{\"date\":\"2026-12-12\",\"amount\":\"800.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"}]}]},\"opportunity:358\":{\"rows\":[{\"id\":\"goods_available\",\"treatment\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"result\":{\"version\":\"currency-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:12:19.402Z\",\"opportunity\":\"opportunity:358\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"goods_available\\\",\\\"treatment\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/pressuposto\\\",\\\"documentDate\\\":\\\"2026-12-12\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parte/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"eventRef\\\":\\\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\\\",\\\"otherDate\\\":\\\"2026-12-12\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"yes\\\",\\\"invoiceState\\\":\\\"issued\\\",\\\"invoiceDate\\\":\\\"2026-12-12\\\",\\\"invoiceRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"legalDeadline\\\":\\\"2026-12-17\\\",\\\"deadlineRef\\\":\\\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\\\",\\\"paymentState\\\":\\\"none\\\",\\\"paymentDate\\\":\\\"2026-12-09\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento identificado\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"paymentAmount\\\":\\\"200.00\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"64.5\\\",\\\"fxDate\\\":\\\"2026-12-10\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA taxa/exemplar\\\",\\\"fxRuleRef\\\":\\\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\"}]}\",\"source\":\"CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:Lei2/2006 obtida,106(5)conferido;regra taxa/data ainda por demonstrar;conversão apenas cenário condicionado,sem base fiscal confirmada.\",\"inputs\":[{\"id\":\"goods_available\",\"treatment\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"documentRef\":\"SYNTHETIC QA documento/pressuposto\",\"documentDate\":\"2026-12-12\",\"scope\":\"SYNTHETIC QA conjunto/parte/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"eventDate\":\"2026-12-10\",\"eventRef\":\"SYNTHETIC QA evento específico/artigo7,excepções próprias conferidas\",\"otherDate\":\"2026-12-12\",\"reviewDate\":\"2026-12-31\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"yes\",\"invoiceState\":\"issued\",\"invoiceDate\":\"2026-12-12\",\"invoiceRef\":\"SYNTHETIC QA factura\",\"legalDeadline\":\"2026-12-17\",\"deadlineRef\":\"SYNTHETIC QA prazo/disposição/calendário identificados,não regra vigente presumida\",\"paymentState\":\"none\",\"paymentDate\":\"2026-12-09\",\"paymentRef\":\"SYNTHETIC QA recebimento identificado\",\"amount\":\"1000.00\",\"paymentAmount\":\"200.00\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"64.5\",\"fxDate\":\"2026-12-10\",\"fxSource\":\"SYNTHETIC QA taxa/exemplar\",\"fxRuleRef\":\"SYNTHETIC QA pressuposto da taxa/data,não base fiscal\",\"fxDirection\":\"mzn_per_unit\"}],\"rows\":[{\"id\":\"goods_available\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false,\"scenarioAmount\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"}]},\"history\":[]},\"opportunity:365\":{\"rows\":[{\"id\":\"commercial\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA operação comercial\",\"period\":\"2026-10\",\"origin\":\"effective\",\"operationRef\":\"SYNTHETIC QA operação já declarada\",\"documentRef\":\"SYNTHETIC QA factura\",\"documentDate\":\"2026-10-23\",\"scope\":\"SYNTHETIC QA operaçãoA\",\"evidence\":\"SYNTHETIC QA factos\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"200\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"63.91\",\"fxDate\":\"2026-10-23\",\"fxSource\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-23\",\"bulletinDate\":\"2026-10-23\",\"bulletinRef\":\"SYNTHETIC QA boletimBM de referência,23/10/2026\",\"source\":\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"SYNTHETIC QA bancos perante público\",\"relation\":\"same\",\"buy\":\"63.27\",\"sell\":\"64.54\",\"mean\":\"63.91\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"applied\":{\"column\":\"mean\",\"rate\":\"63.91\",\"date\":\"2026-10-23\",\"source\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T08:51:24.436Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\"}\"}}}],\"result\":{\"version\":\"currency-events/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T08:51:24.468Z\",\"opportunity\":\"opportunity:365\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:365\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"commercial\\\",\\\"treatment\\\":\\\"foreign_scenario\\\",\\\"description\\\":\\\"SYNTHETIC QA operação comercial\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"effective\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação já declarada\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"documentDate\\\":\\\"2026-10-23\\\",\\\"scope\\\":\\\"SYNTHETIC QA operaçãoA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"\\\",\\\"paymentDate\\\":\\\"\\\",\\\"paymentRef\\\":\\\"\\\",\\\"amount\\\":\\\"200\\\",\\\"paymentAmount\\\":\\\"\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"63.91\\\",\\\"fxDate\\\":\\\"2026-10-23\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxRuleRef\\\":\\\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\",\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"63.91\\\",\\\"date\\\":\\\"2026-10-23\\\",\\\"source\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T08:51:24.436Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"SYNTHETIC QA bancos perante público\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"same\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"63.27\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"64.54\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"63.91\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\"}\\\"}}}]}\",\"source\":\"CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:orientação operacional da Tempo25/10/2026 compra/venda/médiaBM conforme natureza e perspectiva;data de submissão indicada;excepções fiscais identificadas. Cenários históricos permanecem condicionados;sem base/IVA/dedução automaticamente activados.\",\"inputs\":[{\"id\":\"commercial\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA operação comercial\",\"period\":\"2026-10\",\"origin\":\"effective\",\"operationRef\":\"SYNTHETIC QA operação já declarada\",\"documentRef\":\"SYNTHETIC QA factura\",\"documentDate\":\"2026-10-23\",\"scope\":\"SYNTHETIC QA operaçãoA\",\"evidence\":\"SYNTHETIC QA factos\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"200\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"63.91\",\"fxDate\":\"2026-10-23\",\"fxSource\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-23\",\"bulletinDate\":\"2026-10-23\",\"bulletinRef\":\"SYNTHETIC QA boletimBM de referência,23/10/2026\",\"source\":\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"SYNTHETIC QA bancos perante público\",\"relation\":\"same\",\"buy\":\"63.27\",\"sell\":\"64.54\",\"mean\":\"63.91\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"applied\":{\"column\":\"mean\",\"rate\":\"63.91\",\"date\":\"2026-10-23\",\"source\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T08:51:24.436Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\"}\"}}}],\"rows\":[{\"id\":\"commercial\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"12782.00\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Conversão operacional segundo a orientação da Tempo de25/10/2026:200 USD → 12782.00 MZN. Coluna Média de referência BM;taxa 63.91;MZN por unidade da moeda original;data 2026-10-23;boletim SYNTHETIC QA boletimBM de referência,23/10/2026. Sem cálculo de IVA ou dedução e sem alteração dos livros fiscais anteriores.\"}]},\"history\":[{\"version\":\"currency-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T08:51:24.436Z\",\"opportunity\":\"opportunity:365\",\"location\":\"{\\\"province_id\\\":\\\"Manica\\\"}\",\"sourceKey\":\"{\\\"version\\\":\\\"currency-events/1\\\",\\\"scope\\\":\\\"opportunity:365\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"commercial\\\",\\\"treatment\\\":\\\"foreign_scenario\\\",\\\"description\\\":\\\"SYNTHETIC QA operação comercial\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"effective\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA operação já declarada\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA factura\\\",\\\"documentDate\\\":\\\"2026-10-23\\\",\\\"scope\\\":\\\"SYNTHETIC QA operaçãoA\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"\\\",\\\"paymentDate\\\":\\\"\\\",\\\"paymentRef\\\":\\\"\\\",\\\"amount\\\":\\\"100.25\\\",\\\"paymentAmount\\\":\\\"\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"fxRate\\\":\\\"63.91\\\",\\\"fxDate\\\":\\\"2026-10-23\\\",\\\"fxSource\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxRuleRef\\\":\\\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"fxDirection\\\":\\\"mzn_per_unit\\\",\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"63.91\\\",\\\"date\\\":\\\"2026-10-23\\\",\\\"source\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T08:51:24.436Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-23\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"SYNTHETIC QA bancos perante público\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"same\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"63.27\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"64.54\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"63.91\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\"}\\\"}}}]}\",\"source\":\"CIVA Lei13/2016,7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272).Lei22/2022 eLei10/2025 não alteram7/8,15(8)mantido.RIVA21/2008PDF4:regra histórica5dias úteis,não prazo automático vigente;usar prazo e disposição aplicáveis identificados. P104:orientação operacional da Tempo25/10/2026 compra/venda/médiaBM conforme natureza e perspectiva;data de submissão indicada;excepções fiscais identificadas. Cenários históricos permanecem condicionados;sem base/IVA/dedução automaticamente activados.\",\"inputs\":[{\"id\":\"commercial\",\"treatment\":\"foreign_scenario\",\"description\":\"SYNTHETIC QA operação comercial\",\"period\":\"2026-10\",\"origin\":\"effective\",\"operationRef\":\"SYNTHETIC QA operação já declarada\",\"documentRef\":\"SYNTHETIC QA factura\",\"documentDate\":\"2026-10-23\",\"scope\":\"SYNTHETIC QA operaçãoA\",\"evidence\":\"SYNTHETIC QA factos\",\"eventDate\":\"\",\"eventRef\":\"\",\"otherDate\":\"\",\"reviewDate\":\"\",\"factsConfirmed\":\"yes\",\"invoiceRequired\":\"\",\"invoiceState\":\"\",\"invoiceDate\":\"\",\"invoiceRef\":\"\",\"legalDeadline\":\"\",\"deadlineRef\":\"\",\"paymentState\":\"\",\"paymentDate\":\"\",\"paymentRef\":\"\",\"amount\":\"100.25\",\"paymentAmount\":\"\",\"currency\":\"MZN\",\"sourceCurrency\":\"USD\",\"fxRate\":\"63.91\",\"fxDate\":\"2026-10-23\",\"fxSource\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxRuleRef\":\"Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"fxDirection\":\"mzn_per_unit\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-23\",\"bulletinDate\":\"2026-10-23\",\"bulletinRef\":\"SYNTHETIC QA boletimBM de referência,23/10/2026\",\"source\":\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"SYNTHETIC QA bancos perante público\",\"relation\":\"same\",\"buy\":\"63.27\",\"sell\":\"64.54\",\"mean\":\"63.91\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"applied\":{\"column\":\"mean\",\"rate\":\"63.91\",\"date\":\"2026-10-23\",\"source\":\"SYNTHETIC QA boletimBM de referência,23/10/2026;https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/;perspectiva:SYNTHETIC QA bancos perante público;natureza:commercial;relação:same;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T08:51:24.436Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-23\\\",\\\"bulletinDate\\\":\\\"2026-10-23\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC QA boletimBM de referência,23/10/2026\\\",\\\"source\\\":\\\"https://www.bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-cambial/\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"SYNTHETIC QA bancos perante público\\\",\\\"relation\\\":\\\"same\\\",\\\"buy\\\":\\\"63.27\\\",\\\"sell\\\":\\\"64.54\\\",\\\"mean\\\":\\\"63.91\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\"}\"}}}],\"rows\":[{\"id\":\"commercial\",\"status\":\"determined\",\"eventDate\":null,\"dueEvents\":[],\"remainingPending\":false,\"scenarioAmount\":\"6406.9775\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Conversão operacional segundo a orientação da Tempo de25/10/2026:100.25 USD → 6406.9775 MZN. Coluna Média de referência BM;taxa 63.91;MZN por unidade da moeda original;data 2026-10-23;boletim SYNTHETIC QA boletimBM de referência,23/10/2026. Sem cálculo de IVA ou dedução e sem alteração dos livros fiscais anteriores.\"}]}]}},\"foreignOperations\":{\"opportunity:358\":{\"rows\":[{\"id\":\"foreign_goods\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_without_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"goods_available\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_services\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_listed\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_transport_part\",\"sourceKind\":\"services\",\"sourceRowId\":\"transport_partial\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"national\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_with_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"hypothesis_not_taxable\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"no\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"exclusion19_2\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"yes\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"}],\"result\":{\"version\":\"foreign-operations/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T23:12:19.967Z\",\"opportunity\":\"opportunity:358\",\"sourceKey\":\"{\\\"version\\\":\\\"foreign-operations/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"foreign_goods\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_without_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"goods_available\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_services\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_listed\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_transport_part\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"transport_partial\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"national\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_with_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"hypothesis_not_taxable\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"no\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"exclusion19_2\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"yes\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"}],\\\"dependencies\\\":[{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":{\\\"id\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"period\\\":\\\"2026-12\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"status\\\":\\\"determined\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"dueEvents\\\":[{\\\"date\\\":\\\"2026-12-12\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"reason\\\":\\\"8a:factura emitida dentro do prazo\\\"}],\\\"remainingPending\\\":false}},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"transport_partial\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op transport_partial\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"partial\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_with_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"national\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null}]}\",\"source\":\"CIVA6,Lei13/2016PDF7–8 e redacção2025:reutilizar localização já apurada.19(1)bii,2016PDF15/p1426(273),mantidoLei10/2025PDF13:operações no estrangeiro que seriam tributáveis se efectuadas no território nacional;19(2)alterado2025 mantém exclusões próprias. Enquadramento potencial,não dedução concedida/campo11.Não confundir fora do território com isenção/IVAzero,moeda estrangeira,cliente estrangeiro ou caixa06.\",\"inputs\":[{\"id\":\"foreign_goods\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_without_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"goods_available\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_services\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_listed\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_transport_part\",\"sourceKind\":\"services\",\"sourceRowId\":\"transport_partial\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"national\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_with_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"hypothesis_not_taxable\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"no\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"exclusion19_2\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"yes\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"}],\"rows\":[{\"id\":\"foreign_goods\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"g8a-goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":{\"id\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"period\":\"2026-12\",\"current\":true,\"revision\":1,\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false},\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_services\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_listed\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_transport_part\",\"status\":\"determined\",\"territory\":\"outside_portion\",\"relation19\":\"potential\",\"source\":{\"id\":\"transport_partial\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op transport_partial\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"partial\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"national\",\"status\":\"not_applicable\",\"territory\":\"national\",\"relation19\":\"indeterminate\",\"source\":{\"id\":\"g8a-goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"national\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Localização reutilizada aponta para Moçambique;P002operação no estrangeiro não se aplica neste âmbito.Não equivale a isenção nem decide tributação interna.\"},{\"id\":\"hypothesis_not_taxable\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"not_demonstrated\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;pressuposto de tributabilidade interna19(1)bii não demonstrado pelos factos declarados.Isto não decide outros enquadramentos de dedução.\"},{\"id\":\"exclusion19_2\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"excluded_19_2\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;exclusão19(2) declarada e fundamentada afasta este enquadramento potencial.Não calcula ou regulariza dedução.\"}]},\"history\":[{\"version\":\"foreign-operations/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:12:19.857Z\",\"opportunity\":\"opportunity:358\",\"sourceKey\":\"{\\\"version\\\":\\\"foreign-operations/1\\\",\\\"scope\\\":\\\"opportunity:358\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"foreign_goods\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_without_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"goods_available\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_services\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_listed\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"foreign_transport_part\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"transport_partial\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"national\\\",\\\"sourceKind\\\":\\\"goods\\\",\\\"sourceRowId\\\":\\\"g8a-goods_with_transport\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"hypothesis_not_taxable\\\",\\\"sourceKind\\\":\\\"services\\\",\\\"sourceRowId\\\":\\\"general_service-foreign\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"no\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"no\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"},{\\\"id\\\":\\\"exclusion19_2\\\",\\\"sourceKind\\\":\\\"listed\\\",\\\"sourceRowId\\\":\\\"rights_service-outbound\\\",\\\"territorialPart\\\":\\\"outside\\\",\\\"eventRowId\\\":\\\"\\\",\\\"hypotheticalTaxable\\\":\\\"yes\\\",\\\"hypotheticalRef\\\":\\\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\\\",\\\"excluded19_2\\\":\\\"yes\\\",\\\"scope\\\":\\\"SYNTHETIC QA conjunto/parcela exterior/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos expressos\\\"}],\\\"dependencies\\\":[{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_without_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":{\\\"id\\\":\\\"goods_available\\\",\\\"description\\\":\\\"SYNTHETIC QA goods_available\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_without_transport\\\",\\\"period\\\":\\\"2026-12\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"status\\\":\\\"determined\\\",\\\"eventDate\\\":\\\"2026-12-10\\\",\\\"dueEvents\\\":[{\\\"date\\\":\\\"2026-12-12\\\",\\\"amount\\\":\\\"1000.00\\\",\\\"reason\\\":\\\"8a:factura emitida dentro do prazo\\\"}],\\\"remainingPending\\\":false}},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"transport_partial\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op transport_partial\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"partial\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"g8a-goods_with_transport\\\",\\\"description\\\":\\\"SYNTHETIC QA bens A\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op g8a-goods_with_transport\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"national\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\\\",\\\"reason\\\":\\\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"general_service-foreign\\\",\\\"description\\\":\\\"SYNTHETIC QA serviço\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op general_service-foreign\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\\\",\\\"reason\\\":\\\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\\\"},\\\"event\\\":null},{\\\"source\\\":{\\\"id\\\":\\\"rights_service-outbound\\\",\\\"description\\\":\\\"SYNTHETIC QA P111 outbound\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op rights_service-outbound\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/serviço/dezembro2026\\\",\\\"status\\\":\\\"determined\\\",\\\"territory\\\":\\\"outside\\\",\\\"current\\\":true,\\\"revision\\\":1,\\\"source\\\":\\\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\\\",\\\"reason\\\":\\\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\\\"},\\\"event\\\":null}]}\",\"source\":\"CIVA6,Lei13/2016PDF7–8 e redacção2025:reutilizar localização já apurada.19(1)bii,2016PDF15/p1426(273),mantidoLei10/2025PDF13:operações no estrangeiro que seriam tributáveis se efectuadas no território nacional;19(2)alterado2025 mantém exclusões próprias. Enquadramento potencial,não dedução concedida/campo11.Não confundir fora do território com isenção/IVAzero,moeda estrangeira,cliente estrangeiro ou caixa06.\",\"inputs\":[{\"id\":\"foreign_goods\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_without_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"goods_available\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_services\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_listed\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"foreign_transport_part\",\"sourceKind\":\"services\",\"sourceRowId\":\"transport_partial\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"national\",\"sourceKind\":\"goods\",\"sourceRowId\":\"g8a-goods_with_transport\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"hypothesis_not_taxable\",\"sourceKind\":\"services\",\"sourceRowId\":\"general_service-foreign\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"no\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"no\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"},{\"id\":\"exclusion19_2\",\"sourceKind\":\"listed\",\"sourceRowId\":\"rights_service-outbound\",\"territorialPart\":\"outside\",\"eventRowId\":\"\",\"hypotheticalTaxable\":\"yes\",\"hypotheticalRef\":\"SYNTHETIC QA hipótese interna/natureza tributável e19(2),fundamento identificado\",\"excluded19_2\":\"yes\",\"scope\":\"SYNTHETIC QA conjunto/parcela exterior/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\"}],\"rows\":[{\"id\":\"foreign_goods\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"g8a-goods_without_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados fora deMoçambique ao serem postos à disposição do adquirente,sem transporte/expedição,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Fora deste âmbito territorial não equivale a isenção ou taxa/IVA zero. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":{\"id\":\"goods_available\",\"description\":\"SYNTHETIC QA goods_available\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_without_transport\",\"period\":\"2026-12\",\"current\":true,\"revision\":1,\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"dueEvents\":[{\"date\":\"2026-12-12\",\"amount\":\"1000.00\",\"reason\":\"8a:factura emitida dentro do prazo\"}],\"remainingPending\":false},\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_services\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_listed\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"potential\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"foreign_transport_part\",\"status\":\"determined\",\"territory\":\"outside_portion\",\"relation19\":\"potential\",\"source\":{\"id\":\"transport_partial\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op transport_partial\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"partial\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P110:artigo6(4)d/6(5)d rectificado pelo AvisoBR89-I,08/06/2017,PDF1,e6(6). Parcela nacional:distância 20 de 100,na mesma unidade,sem arredondamento ou apuramento monetário. Ida e volta são trajectos distintos:recolher uma linha por trajecto. Pressupostos expressos. Fora do território não equivale a isenção/IVAzero;sem base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação/parcela no estrangeiro reutilizada da localização;seria tributável em Moçambique segundo fundamento declarado,sem exclusão19(2) indicada.Enquadramento potencial19(1)bii,dependente das demais condições18/20 e âmbito dos bens/serviços utilizados.Não é concessão/cálculo de dedução,campo11,isenção ou IVA zero.\"},{\"id\":\"national\",\"status\":\"not_applicable\",\"territory\":\"national\",\"relation19\":\"indeterminate\",\"source\":{\"id\":\"g8a-goods_with_transport\",\"description\":\"SYNTHETIC QA bens A\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op g8a-goods_with_transport\",\"scope\":\"SYNTHETIC QA bens A/operação A/dezembro2026/condições A\",\"status\":\"determined\",\"territory\":\"national\",\"current\":true,\"revision\":1,\"source\":\"CIVA republicado Lei13/2016,6(1)/(2),PDF7/p1426(265):localização dos bens no território nacional ao iniciar transporte/expedição para o adquirente ou,sem transporte/expedição,ao pôr à sua disposição. Não obstante6(1),são também tributáveis transmissões pelo importador e subsequentes de bens transportados/expedidos do estrangeiro,antes da importação. Lei10/2025PDF12mantém6(1)/(2),altera6(7–9)quanto a digitais;recorte2026,bens corpóreos,não digitais. Endereço/nacionalidade do cliente não substituem localização dos bens. Classificação territorial apenas,não isenção/taxa/IVA/dedução/campo11/direitos aduaneiros ou totaisModeloA.\",\"reason\":\"Art6(1):bens situados emMoçambique ao iniciar o transporte/expedição para o adquirente,nas condições expressamente assumidas na projecção. Factos de6(2)conferidos como não aplicáveis a este percurso. Abrangência territorial não confirma isenção,taxa ou IVA. Classificação não determina base,dedução/campo11,direitos ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Localização reutilizada aponta para Moçambique;P002operação no estrangeiro não se aplica neste âmbito.Não equivale a isenção nem decide tributação interna.\"},{\"id\":\"hypothesis_not_taxable\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"not_demonstrated\",\"source\":{\"id\":\"general_service-foreign\",\"description\":\"SYNTHETIC QA serviço\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op general_service-foreign\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA6(3),6(4)/(5)(a–d),6(6),Lei13/2016PDF7–8/p1426(265–266);AvisoBR89-I,08/06/2017,PDF1 rectifica6(5)c/d:actividades materialmente nacionais e transporte pela distância nacional;Lei10/2025PDF12mantém6(3–6),altera7–9digitais. Recorte2026:regra geral sem regras especiais aplicáveis;imóveis,trabalhos/peritagens em móveis e actividades presenciais pelos factos próprios. Sem taxa/IVA/isenção/dedução/campo11/totaisModeloA;digital e outros6(7)/(8)não classificados por estes percursos.\",\"reason\":\"P106:artigo6(3),estabelecimento do prestador a partir do qual o serviço é prestado fora deMoçambique,sob pressupostos expressos. Regras especiais conferidas como não aplicáveis. Fora deste âmbito não equivale a isenção/IVAzero;não calcula base,taxa,IVA,dedução/campo11 ou totaisModeloA.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;pressuposto de tributabilidade interna19(1)bii não demonstrado pelos factos declarados.Isto não decide outros enquadramentos de dedução.\"},{\"id\":\"exclusion19_2\",\"status\":\"determined\",\"territory\":\"outside\",\"relation19\":\"excluded_19_2\",\"source\":{\"id\":\"rights_service-outbound\",\"description\":\"SYNTHETIC QA P111 outbound\",\"period\":\"2026-12\",\"operationRef\":\"SYNTHETIC QA op rights_service-outbound\",\"scope\":\"SYNTHETIC QA operação/serviço/dezembro2026\",\"status\":\"determined\",\"territory\":\"outside\",\"current\":true,\"revision\":1,\"source\":\"CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);obrigações23(1)/(2),25(4),26(1–3),2016PDF16–17;Lei10/2025PDF12mantém alíneasa–j ealtera6(7)/(8)/(9),PDF13art23(2)excluik,PDF14mantém26(1–3),adita26(4)digital ealtera33(2). Recorte2026,não digital. Regime digital/P121 eoutros6(4)/(5)seguem percurso próprio. Localização/obrigações não confirmam isenção,taxa,IVA,dedução/campo11 ou montante a pagar.\",\"reason\":\"P111:6(8),Lei10/2025PDF12,adquirente estabelecido ou domiciliado no estrangeiro;serviço6(7)a não tributável neste âmbito,ainda que prestador tenha sede/EP/domicílio nacional. Não é concessão de isenção nem IVAzero;sem dedução/campo11 ou imposto estrangeiro presumido.\"},\"event\":null,\"deduction\":null,\"baseAmount\":null,\"vat\":null,\"rate\":null,\"reason\":\"Operação no estrangeiro identificada;exclusão19(2) declarada e fundamentada afasta este enquadramento potencial.Não calcula ou regulariza dedução.\"}]}]}},\"digitalOperations\":{\"opportunity:359\":{\"rows\":[{\"id\":\"web-inbound\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"web-outbound\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-outbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"foreign\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"web-domestic\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-domestic\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"software_service-inbound\",\"kind\":\"service\",\"treatment\":\"software_service\",\"description\":\"SYNTHETIC QA Programa/actualização como serviço, incluindo SaaS\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op software_service-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito 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identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"MZ\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"yes\",\"buyerTaxRef\":\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalAsset\":\"yes\",\"assetTransfer\":\"yes\"}},{\"id\":\"consumer\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, 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service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"\",\"buyerTaxRef\":\"\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"representative\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA 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passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"yes\",\"representativeRef\":\"SYNTHETIC QA representante/procuração\",\"communicationPrior\":\"yes\",\"communicationRef\":\"SYNTHETIC QA comunicação anterior\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"business_26_3\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"no\",\"buyerTaxRef\":\"SYNTHETIC QA não sujeito passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"no\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"yes\",\"businessRef\":\"SYNTHETIC QA actividade profissional\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}}],\"rows\":[{\"id\":\"web-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"web-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"web-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_service-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_service-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_service-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"information-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"information-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"information-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"media-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"media-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"media-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"teaching-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"teaching-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"teaching-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"analogous-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"analogous-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"analogous-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"content_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"content_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"content_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"data_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"data_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"data_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"crypto_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"crypto_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"crypto_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"ebook_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"ebook_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"ebook_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"profile_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"profile_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"profile_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"access_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"access_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"access_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"other_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"other_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"other_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"consumer\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"26(4) não atribui por este fundamento as obrigações ao adquirente não sujeito passivo. Conferir26(1–3): qualidade do fornecedor não residente, representante com poderes/comunicação ou aquisição no exercício de actividade. Localização nacional mantida; nenhuma retenção automaticamente imputada ao consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"unknown_quality\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"Qualidade fiscal do adquirente ou referência por esclarecer; localização nacional mantida. Não atribuir automaticamente26(4) nem obrigação de retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"representative\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"representative\",\"obligationReason\":\"26(1)/(2): representante residente identificado, com procuração/poderes e comunicação à contraparte antes da operação; responsabilidade solidária com o representado.33(2) remete26(1–3) para declaração de operações isoladas. Não aplicar automaticamente prazo digital32(1)c ou atribuir retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"business_26_3\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(3): falta de representante e aquisição no exercício de actividade comercial, industrial ou profissional expressamente identificadas; obrigações pelo adquirente.33(2) e23(2) quanto26(3), sem substituir pelo percurso26(4) de sujeito passivo nacional ou presumir montante/prazo.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"}]},\"history\":[{\"version\":\"digital-operations/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:21:26.542Z\",\"opportunity\":\"opportunity:359\",\"sourceKey\":\"{\\\"version\\\":\\\"digital-operations/1\\\",\\\"scope\\\":\\\"opportunity:359\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"web-inbound\\\",\\\"kind\\\":\\\"service\\\",\\\"treatment\\\":\\\"web\\\",\\\"description\\\":\\\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-10\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op web-inbound\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/previsão\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\\\",\\\"useRef\\\":\\\"SYNTHETIC QA destinatário e utilização\\\",\\\"natureRef\\\":\\\"SYNTHETIC QA natureza contratual service\\\",\\\"scope\\\":\\\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos ou pressupostos expressos\\\",\\\"providerPlace\\\":\\\"SYNTHETIC QA estabelecimento fornecedor\\\",\\\"providerCountry\\\":\\\"foreign\\\",\\\"providerRef\\\":\\\"SYNTHETIC QA contrato/estabelecimento fornecedor\\\",\\\"buyerPlace\\\":\\\"SYNTHETIC QA domicílio adquirente\\\",\\\"buyerCountry\\\":\\\"MZ\\\",\\\"buyerRef\\\":\\\"SYNTHETIC QA contrato/domicílio adquirente\\\",\\\"buyerTaxable\\\":\\\"yes\\\",\\\"buyerTaxRef\\\":\\\"SYNTHETIC QA sujeito passivo nacional, incluindo isento sem dedução\\\",\\\"providerTaxable\\\":\\\"yes\\\",\\\"providerTaxRef\\\":\\\"SYNTHETIC QA sujeito passivo fornecedor\\\",\\\"representative\\\":\\\"\\\",\\\"representativeRef\\\":\\\"\\\",\\\"communicationPrior\\\":\\\"\\\",\\\"communicationRef\\\":\\\"\\\",\\\"businessUse\\\":\\\"\\\",\\\"businessRef\\\":\\\"\\\",\\\"goodsPlace\\\":\\\"MZ\\\",\\\"goodsPlaceRef\\\":\\\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\\\",\\\"conditions\\\":{\\\"digitalService\\\":\\\"yes\\\",\\\"serviceSupply\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"web-outbound\\\",\\\"kind\\\":\\\"service\\\",\\\"treatment\\\":\\\"web\\\",\\\"description\\\":\\\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-12-10\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op web-outbound\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/previsão\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"subjectRef\\\":\\\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\\\",\\\"useRef\\\":\\\"SYNTHETIC QA 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service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"\",\"buyerTaxRef\":\"\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"representative\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"no\",\"buyerTaxRef\":\"SYNTHETIC QA não sujeito passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"yes\",\"representativeRef\":\"SYNTHETIC QA representante/procuração\",\"communicationPrior\":\"yes\",\"communicationRef\":\"SYNTHETIC QA comunicação anterior\",\"businessUse\":\"\",\"businessRef\":\"\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}},{\"id\":\"business_26_3\",\"kind\":\"service\",\"treatment\":\"web\",\"description\":\"SYNTHETIC QA Sítios, alojamento, manutenção remota e acesso a plataformas/cloud\",\"period\":\"2026-12\",\"origin\":\"projected\",\"operationDate\":\"2026-12-10\",\"operationRef\":\"SYNTHETIC QA op web-inbound\",\"documentRef\":\"SYNTHETIC QA contrato/previsão\",\"documentDate\":\"2026-12-01\",\"subjectRef\":\"SYNTHETIC QA objecto/direitos/funcionalidade delimitados\",\"useRef\":\"SYNTHETIC QA destinatário e utilização\",\"natureRef\":\"SYNTHETIC QA natureza contratual service\",\"scope\":\"SYNTHETIC QA operação/dezembro2026/âmbito identificado\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"providerPlace\":\"SYNTHETIC QA estabelecimento fornecedor\",\"providerCountry\":\"foreign\",\"providerRef\":\"SYNTHETIC QA contrato/estabelecimento fornecedor\",\"buyerPlace\":\"SYNTHETIC QA domicílio adquirente\",\"buyerCountry\":\"MZ\",\"buyerRef\":\"SYNTHETIC QA contrato/domicílio adquirente\",\"buyerTaxable\":\"no\",\"buyerTaxRef\":\"SYNTHETIC QA não sujeito passivo\",\"providerTaxable\":\"yes\",\"providerTaxRef\":\"SYNTHETIC QA sujeito passivo fornecedor\",\"representative\":\"no\",\"representativeRef\":\"\",\"communicationPrior\":\"\",\"communicationRef\":\"\",\"businessUse\":\"yes\",\"businessRef\":\"SYNTHETIC QA actividade profissional\",\"goodsPlace\":\"MZ\",\"goodsPlaceRef\":\"SYNTHETIC QA factos local6(1),não inferido de IP/servidor\",\"conditions\":{\"digitalService\":\"yes\",\"serviceSupply\":\"yes\"}}],\"rows\":[{\"id\":\"web-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"web-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"web-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_service-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_service-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_service-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k ii/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"information-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"information-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"information-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iii: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"media-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"media-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"media-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k iv/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"teaching-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"teaching-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"teaching-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k v: operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"analogous-inbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"analogous-outbound\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"analogous-domestic\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k vi/6(9): operação doméstica;localização6(3), estabelecimento nacional a partir do qual o serviço é prestado. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"software_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"software_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"software_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"content_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"content_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"content_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"data_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"data_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"data_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"crypto_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"crypto_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"crypto_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"ebook_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"ebook_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"ebook_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"profile_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"profile_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"profile_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"access_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"access_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"access_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"other_asset-inbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(4): obrigações a cargo do adquirente sujeito passivo nacional;25(7): declaração mensal e mapa de retenções em modelos apropriados, nos termos a regulamentar.32(1)c: referência legal até dia10 do mês seguinte. Sem ajuste de calendário/prorrogação presumidos, sem submissão ou pagamento.23(2)exclui6(7)k;33(2)refere26(1–3), não substituir este percurso digital por operações isoladas.\",\"declarationReferenceDate\":\"2027-01-10\",\"procedure\":\"regulation_pending\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"other_asset-outbound\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"outside\",\"responsible\":\"outside\",\"obligationReason\":\"6(8): fora do âmbito territorial nacional desta operação; não determina imposto estrangeiro.\",\"declarationReferenceDate\":null,\"procedure\":\"outside\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): adquirente estabelecido/domiciliado no estrangeiro,6(8), ainda que transmitente/prestador nacional. Não é benefício fiscal, isenção ou IVA zero.\"},{\"id\":\"other_asset-domestic\",\"status\":\"determined\",\"kind\":\"goods\",\"territory\":\"national\",\"responsible\":\"provider\",\"obligationReason\":\"Transmitente/prestador sujeito passivo nacional: obrigações gerais identificadas23(1)/25.26(4) e prazo digital32(1)c não se aplicam por este fundamento. Sem cálculo, submissão ou pagamento.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P130,3(2)/(7): operação doméstica;localização6(1), bem na colocação à disposição em Moçambique segundo referência expressa. Não confirma isenção, taxa, base, IVA ou dedução.\"},{\"id\":\"consumer\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"26(4) não atribui por este fundamento as obrigações ao adquirente não sujeito passivo. Conferir26(1–3): qualidade do fornecedor não residente, representante com poderes/comunicação ou aquisição no exercício de actividade. Localização nacional mantida; nenhuma retenção automaticamente imputada ao consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"unknown_quality\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"indeterminate\",\"obligationReason\":\"Qualidade fiscal do adquirente ou referência por esclarecer; localização nacional mantida. Não atribuir automaticamente26(4) nem obrigação de retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"indeterminate\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"representative\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"representative\",\"obligationReason\":\"26(1)/(2): representante residente identificado, com procuração/poderes e comunicação à contraparte antes da operação; responsabilidade solidária com o representado.33(2) remete26(1–3) para declaração de operações isoladas. Não aplicar automaticamente prazo digital32(1)c ou atribuir retenção a consumidor.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"},{\"id\":\"business_26_3\",\"status\":\"determined\",\"kind\":\"service\",\"territory\":\"national\",\"responsible\":\"acquirer\",\"obligationReason\":\"26(3): falta de representante e aquisição no exercício de actividade comercial, industrial ou profissional expressamente identificadas; obrigações pelo adquirente.33(2) e23(2) quanto26(3), sem substituir pelo percurso26(4) de sujeito passivo nacional ou presumir montante/prazo.\",\"declarationReferenceDate\":null,\"procedure\":\"general\",\"baseAmount\":null,\"vat\":null,\"rate\":null,\"deduction\":null,\"reason\":\"P121,6(7)k i: transmitente/prestador sem sede/EP/domicílio nacional a partir do qual fornece e adquirente nacional;6(7)k na redacção2025. A qualidade fiscal do adquirente não é presumida e distingue-se da localização.\"}]}]}},\"travelOperations\":{\"opportunity:360\":{\"rows\":[{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"B\",\"description\":\"SYNTHETIC QA viagem B\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op B\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"B-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"1740\",\"ref\":\"SYNTHETIC QA documento/custo B-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"C\",\"description\":\"SYNTHETIC QA viagem C\",\"period\":\"2026-11\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op C\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"C-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"2320\",\"ref\":\"SYNTHETIC QA documento/custo C-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"D\",\"description\":\"SYNTHETIC QA viagem D\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op D\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"D-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo D-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"mixed\",\"description\":\"SYNTHETIC QA viagem mixed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"operationRef\":\"SYNTHETIC QA op mixed\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"mixed\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"1160\",\"allocationRef\":\"SYNTHETIC QA repartição contratual sem percentagem presumida\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"mixed-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo mixed-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"own\",\"description\":\"SYNTHETIC QA viagem own\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op own\",\"documentRef\":\"SYNTHETIC QA 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livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"nov\\\",\\\"period\\\":\\\"2026-11\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"dec\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"mixed\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador2\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"retail_new\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador4\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"}]}\",\"source\":\"CIVA4(5),Lei13/2016PDF7/p1426(265); RIVA Decreto7/2008,38–46,PDF6–8/p104–106: âmbito, prestação única, margem global por período, custos directos de terceiros, excesso negativo e facturação IVA incluído. CIVA17(1),Lei22/2022PDF3:16% usado apenas no divisor da base em2026;Lei10/2025 não altera4/7/8/17. Sem IVA devido, dedução/campo11, regularização ou totaisModeloA calculados. O cálculo fica limitado ao registo e âmbito declarados, não fecha apuramento de toda a organização.\",\"inputs\":[{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"B\",\"description\":\"SYNTHETIC QA viagem B\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op B\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"B-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"1740\",\"ref\":\"SYNTHETIC QA documento/custo B-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"C\",\"description\":\"SYNTHETIC QA viagem C\",\"period\":\"2026-11\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op C\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"C-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"2320\",\"ref\":\"SYNTHETIC QA documento/custo C-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"D\",\"description\":\"SYNTHETIC QA viagem D\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op D\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"D-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo D-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"mixed\",\"description\":\"SYNTHETIC QA viagem mixed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"operationRef\":\"SYNTHETIC QA op mixed\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"mixed\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"1160\",\"allocationRef\":\"SYNTHETIC QA repartição contratual sem percentagem presumida\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"mixed-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo mixed-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"own\",\"description\":\"SYNTHETIC QA viagem own\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op own\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"own\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"own-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo own-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"intermediary\",\"description\":\"SYNTHETIC QA viagem intermediary\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op intermediary\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"no\"},\"costs\":[{\"id\":\"intermediary-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo intermediary-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail\",\"description\":\"SYNTHETIC QA viagem retail\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op retail\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"no\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo retail-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail_new\",\"description\":\"SYNTHETIC QA viagem retail_new\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"operationRef\":\"SYNTHETIC QA op retail_new\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"yes\",\"packageRef\":\"SYNTHETIC QA conjunto novo/serviços substanciais\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail_new-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo retail_new-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"foreign\",\"description\":\"SYNTHETIC QA viagem foreign\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op foreign\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"foreign\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"foreign-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo foreign-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]}],\"periodInputs\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"dec\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"mixed\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"retail_new\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"}],\"rows\":[{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"B\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"1740.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"C\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"D\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"2320.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"mixed\",\"status\":\"determined\",\"regime\":\"mixed\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"1160.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"own\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"intermediary\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"retail\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(4): revenda retalhista sem novo conjunto com serviços não meramente acessórios/complementares segue regime geral.\"},{\"id\":\"retail_new\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"foreign\",\"status\":\"not_applicable\",\"regime\":\"outside\",\"territory\":\"outside\",\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA39(2): sede/estabelecimento prestador fora do território; esta margem nacional não se aplica. Conferir localização/regime próprio, sem isenção ou IVA estrangeiro presumido.\"}],\"periods\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"2320.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"100.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"0.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"-1160.00\",\"carryForward\":\"1160.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"dec\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"2320.00\",\"directCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"1160.00\",\"grossDifference\":\"580.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"500.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"mixed\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"580.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"500.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"retail_new\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"580.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"500.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"}]},\"history\":[{\"version\":\"travel-period-margin/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:42:42.358Z\",\"opportunity\":\"opportunity:360\",\"sourceKey\":\"{\\\"version\\\":\\\"travel-period-margin/1\\\",\\\"scope\\\":\\\"opportunity:360\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"A\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem A\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/registo\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA pacote/parcela/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA 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nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"B-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"1740\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo B-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]},{\\\"id\\\":\\\"C\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem C\\\",\\\"period\\\":\\\"2026-11\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op C\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/registo\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA pacote/parcela/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos\\\",\\\"agencyCountry\\\":\\\"MZ\\\",\\\"agencyRef\\\":\\\"SYNTHETIC QA sede fornecedora MZ\\\",\\\"resources\\\":\\\"third_party\\\",\\\"retailer\\\":\\\"no\\\",\\\"newPackage\\\":\\\"\\\",\\\"packageRef\\\":\\\"\\\",\\\"grossPrice\\\":\\\"1160\\\",\\\"thirdPartyGross\\\":\\\"\\\",\\\"allocationRef\\\":\\\"\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"taxRef\\\":\\\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"C-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"2320\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo C-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]},{\\\"id\\\":\\\"D\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem D\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op 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presumida\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"taxRef\\\":\\\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"mixed-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"580\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo mixed-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]},{\\\"id\\\":\\\"own\\\",\\\"description\\\":\\\"SYNTHETIC QA viagem own\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"currency\\\":\\\"MZN\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op own\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA contrato/registo\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA pacote/parcela/período identificado\\\",\\\"evidence\\\":\\\"SYNTHETIC QA 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MZ\\\",\\\"resources\\\":\\\"third_party\\\",\\\"retailer\\\":\\\"no\\\",\\\"newPackage\\\":\\\"\\\",\\\"packageRef\\\":\\\"\\\",\\\"grossPrice\\\":\\\"1160\\\",\\\"thirdPartyGross\\\":\\\"\\\",\\\"allocationRef\\\":\\\"\\\",\\\"domesticTaxable\\\":\\\"yes\\\",\\\"taxRef\\\":\\\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\\\",\\\"conditions\\\":{\\\"operator\\\":\\\"yes\\\",\\\"singlePrice\\\":\\\"yes\\\",\\\"ownName\\\":\\\"yes\\\"},\\\"costs\\\":[{\\\"id\\\":\\\"foreign-cost\\\",\\\"kind\\\":\\\"direct\\\",\\\"description\\\":\\\"SYNTHETIC QA direct\\\",\\\"amount\\\":\\\"580\\\",\\\"ref\\\":\\\"SYNTHETIC QA documento/custo foreign-cost\\\",\\\"thirdParty\\\":\\\"yes\\\",\\\"directBenefit\\\":\\\"yes\\\"}]}],\\\"periods\\\":[{\\\"id\\\":\\\"oct\\\",\\\"period\\\":\\\"2026-10\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"nov\\\",\\\"period\\\":\\\"2026-11\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"dec\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador1\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"previous\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"mixed\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador2\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"},{\\\"id\\\":\\\"retail_new\\\",\\\"period\\\":\\\"2026-12\\\",\\\"operatorRef\\\":\\\"SYNTHETIC QA operador4\\\",\\\"scope\\\":\\\"SYNTHETIC QA registo completo do âmbito simulado\\\",\\\"complete\\\":\\\"yes\\\",\\\"registerRef\\\":\\\"SYNTHETIC QA livro/previsão completo\\\",\\\"priorMode\\\":\\\"none\\\",\\\"priorAmount\\\":\\\"\\\",\\\"priorRef\\\":\\\"\\\",\\\"priorOverride\\\":\\\"\\\"}]}\",\"source\":\"CIVA4(5),Lei13/2016PDF7/p1426(265); RIVA Decreto7/2008,38–46,PDF6–8/p104–106: âmbito, prestação única, margem global por período, custos directos de terceiros, excesso negativo e facturação IVA incluído. CIVA17(1),Lei22/2022PDF3:16% usado apenas no divisor da base em2026;Lei10/2025 não altera4/7/8/17. Sem IVA devido, dedução/campo11, regularização ou totaisModeloA calculados. O cálculo fica limitado ao registo e âmbito declarados, não fecha apuramento de toda a organização.\",\"inputs\":[{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"B\",\"description\":\"SYNTHETIC QA viagem B\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op B\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"B-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"1740\",\"ref\":\"SYNTHETIC QA documento/custo B-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"C\",\"description\":\"SYNTHETIC QA viagem C\",\"period\":\"2026-11\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op C\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"C-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"2320\",\"ref\":\"SYNTHETIC QA documento/custo C-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"D\",\"description\":\"SYNTHETIC QA viagem D\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op D\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"D-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo D-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"mixed\",\"description\":\"SYNTHETIC QA viagem mixed\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"operationRef\":\"SYNTHETIC QA op mixed\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"mixed\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"2320\",\"thirdPartyGross\":\"1160\",\"allocationRef\":\"SYNTHETIC QA repartição contratual sem percentagem presumida\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"mixed-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo mixed-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"own\",\"description\":\"SYNTHETIC QA viagem own\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op own\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"own\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"own-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo own-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"intermediary\",\"description\":\"SYNTHETIC QA viagem intermediary\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op intermediary\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"no\"},\"costs\":[{\"id\":\"intermediary-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo intermediary-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail\",\"description\":\"SYNTHETIC QA viagem retail\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op retail\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"no\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"0\",\"ref\":\"SYNTHETIC QA documento/custo retail-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"retail_new\",\"description\":\"SYNTHETIC QA viagem retail_new\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"operationRef\":\"SYNTHETIC QA op retail_new\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"yes\",\"newPackage\":\"yes\",\"packageRef\":\"SYNTHETIC QA conjunto novo/serviços substanciais\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"retail_new-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo retail_new-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},{\"id\":\"foreign\",\"description\":\"SYNTHETIC QA viagem foreign\",\"period\":\"2026-12\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op foreign\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"foreign\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"foreign-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo foreign-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]}],\"periodInputs\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"dec\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"previous\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"mixed\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador2\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"},{\"id\":\"retail_new\",\"period\":\"2026-12\",\"operatorRef\":\"SYNTHETIC QA operador4\",\"scope\":\"SYNTHETIC QA registo completo do âmbito simulado\",\"complete\":\"yes\",\"registerRef\":\"SYNTHETIC QA livro/previsão completo\",\"priorMode\":\"none\",\"priorAmount\":\"\",\"priorRef\":\"\",\"priorOverride\":\"\"}],\"rows\":[{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"B\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"1740.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"C\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"D\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"2320.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"mixed\",\"status\":\"determined\",\"regime\":\"mixed\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"1160.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"own\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"intermediary\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(2)/(3): operação avulsa/em nome de outrem ou meios próprios segue regime geral, sem margem especial. Reutilize o percurso de serviço/localização aplicável.\"},{\"id\":\"retail\",\"status\":\"not_applicable\",\"regime\":\"general\",\"territory\":null,\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA38(4): revenda retalhista sem novo conjunto com serviços não meramente acessórios/complementares segue regime geral.\"},{\"id\":\"retail_new\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"0.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"},{\"id\":\"foreign\",\"status\":\"not_applicable\",\"regime\":\"outside\",\"territory\":\"outside\",\"specialGross\":null,\"generalGross\":null,\"eligibleCosts\":null,\"excludedCosts\":null,\"reason\":\"RIVA39(2): sede/estabelecimento prestador fora do território; esta margem nacional não se aplica. Conferir localização/regime próprio, sem isenção ou IVA estrangeiro presumido.\"}],\"periods\":[{\"id\":\"oct\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"2320.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"100.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"0.00\",\"carryForward\":\"0.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. Diferença positiva dividida por1.16, base arredondada à unidade; diferença negativa transportada como custo para o período seguinte, não dedução nem imposto a reembolsar. Taxa16% apenas no divisor da base; IVA devido e dedução43d não calculados. Alteração de custos/contraprestação44 exige versão referenciada, sem reescrever histórico ou gerar regularização automática.\"},{\"id\":\"nov\",\"period\":\"2026-11\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"status\":\"determined\",\"grossReceipts\":\"1160.00\",\"directCosts\":\"2320.00\",\"excludedCosts\":\"0.00\",\"priorExcess\":\"0.00\",\"grossDifference\":\"-1160.00\",\"carryForward\":\"1160.00\",\"baseAmount\":\"0.00\",\"baseDivisorRate\":\"16%\",\"vat\":null,\"deduction\":null,\"reason\":\"RIVA41(4)/(5),43a/b: soma global das parcelas especiais registadas no âmbito declarado, custos directos de terceiros e excesso anterior. 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Facto gerador e exigibilidade7 identificados no âmbito declarado;sem calcular IVA,base ou dedução.\"},{\"id\":\"partial_8c\",\"status\":\"determined\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[{\"date\":\"2026-12-05\",\"amount\":\"232.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"}],\"remainingPending\":true,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. 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Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"partial_then_full\",\"status\":\"determined\",\"eventDate\":\"2026-12-08\",\"eventTiming\":\"acto do pagamento integral\",\"dueEvents\":[{\"date\":\"2026-12-05\",\"amount\":\"232.00\",\"reason\":\"8c:montante recebido antes da factura,sem prejuízo do termo do prazo8b\"},{\"date\":\"2026-12-08\",\"amount\":\"928.00\",\"reason\":\"8c: saldo recebido na liquidação integral, descontando parcelas já exigíveis\"}],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133:7(9)/RIVA40, acto do pagamento integral em 2026-12-08. Exigibilidade8 separada por factura/recebimento, sem duplicação de parcela e restante. Exigibilidade separada em parcelas8a/b/c,sem dupla contagem do recebimento e restante. Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"invoice_before_start\",\"status\":\"determined\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[{\"date\":\"2026-12-02\",\"amount\":\"1160.00\",\"reason\":\"8a: factura antecipada emitida no prazo; facto gerador especial ainda não ocorrido\"}],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Exigibilidade8a/b por factura/prazo identificados, sem usar essa data como pagamento integral ou início7(9).\"},{\"id\":\"travel_deferred\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Sem pagamento integral e sem início: facto gerador7(9) ainda não ocorrido no âmbito declarado; sem antecipação automática por adiantamento.\"},{\"id\":\"exit_a\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_b\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_c\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_d\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"still_held\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"CIVA7(8): bens/operação continuam abrangidos pelo regime; facto gerador e exigibilidade diferidos. Factura ou recebimento não são tratados como saída fiscal por este percurso.\"}]},\"history\":[{\"version\":\"travel-suspensive-events/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T23:42:43.240Z\",\"opportunity\":\"opportunity:360\",\"sourceKey\":\"{\\\"version\\\":\\\"travel-suspensive-events/1\\\",\\\"scope\\\":\\\"opportunity:360\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"full_first\\\",\\\"treatment\\\":\\\"travel_special\\\",\\\"description\\\":\\\"SYNTHETIC QA evento full_first\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento evento\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA parcela viagem/bens identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"no\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"received\\\",\\\"paymentDate\\\":\\\"2026-12-05\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento\\\",\\\"amount\\\":\\\"1160\\\",\\\"paymentAmount\\\":\\\"1160\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"\\\",\\\"fxRate\\\":\\\"\\\",\\\"fxDate\\\":\\\"\\\",\\\"fxSource\\\":\\\"\\\",\\\"fxRuleRef\\\":\\\"\\\",\\\"fxDirection\\\":\\\"\\\",\\\"travelRowId\\\":\\\"A\\\",\\\"fullPaymentState\\\":\\\"full\\\",\\\"fullPaymentDate\\\":\\\"2026-12-05\\\",\\\"fullPaymentRef\\\":\\\"SYNTHETIC QA liquidação integral\\\",\\\"startState\\\":\\\"started\\\",\\\"startDate\\\":\\\"2026-12-10\\\",\\\"startRef\\\":\\\"SYNTHETIC QA primeiro serviço\\\",\\\"regimeClause\\\":\\\"\\\",\\\"entryDate\\\":\\\"\\\",\\\"entryRef\\\":\\\"\\\",\\\"regimeStatus\\\":\\\"\\\",\\\"exitDate\\\":\\\"\\\",\\\"exitRef\\\":\\\"\\\",\\\"cessationConfirmed\\\":\\\"\\\"},{\\\"id\\\":\\\"start_first\\\",\\\"treatment\\\":\\\"travel_special\\\",\\\"description\\\":\\\"SYNTHETIC QA evento start_first\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento evento\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA parcela viagem/bens identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos\\\",\\\"eventDate\\\":\\\"\\\",\\\"eventRef\\\":\\\"\\\",\\\"otherDate\\\":\\\"\\\",\\\"reviewDate\\\":\\\"2026-12-31\\\",\\\"factsConfirmed\\\":\\\"yes\\\",\\\"invoiceRequired\\\":\\\"no\\\",\\\"invoiceState\\\":\\\"\\\",\\\"invoiceDate\\\":\\\"\\\",\\\"invoiceRef\\\":\\\"\\\",\\\"legalDeadline\\\":\\\"\\\",\\\"deadlineRef\\\":\\\"\\\",\\\"paymentState\\\":\\\"received\\\",\\\"paymentDate\\\":\\\"2026-12-20\\\",\\\"paymentRef\\\":\\\"SYNTHETIC QA recebimento\\\",\\\"amount\\\":\\\"1160\\\",\\\"paymentAmount\\\":\\\"1160\\\",\\\"currency\\\":\\\"MZN\\\",\\\"sourceCurrency\\\":\\\"\\\",\\\"fxRate\\\":\\\"\\\",\\\"fxDate\\\":\\\"\\\",\\\"fxSource\\\":\\\"\\\",\\\"fxRuleRef\\\":\\\"\\\",\\\"fxDirection\\\":\\\"\\\",\\\"travelRowId\\\":\\\"A\\\",\\\"fullPaymentState\\\":\\\"full\\\",\\\"fullPaymentDate\\\":\\\"2026-12-20\\\",\\\"fullPaymentRef\\\":\\\"SYNTHETIC QA liquidação integral\\\",\\\"startState\\\":\\\"started\\\",\\\"startDate\\\":\\\"2026-12-10\\\",\\\"startRef\\\":\\\"SYNTHETIC QA primeiro serviço\\\",\\\"regimeClause\\\":\\\"\\\",\\\"entryDate\\\":\\\"\\\",\\\"entryRef\\\":\\\"\\\",\\\"regimeStatus\\\":\\\"\\\",\\\"exitDate\\\":\\\"\\\",\\\"exitRef\\\":\\\"\\\",\\\"cessationConfirmed\\\":\\\"\\\"},{\\\"id\\\":\\\"same_day\\\",\\\"treatment\\\":\\\"travel_special\\\",\\\"description\\\":\\\"SYNTHETIC QA evento same_day\\\",\\\"period\\\":\\\"2026-12\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationRef\\\":\\\"SYNTHETIC QA op A\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento evento\\\",\\\"documentDate\\\":\\\"2026-12-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA parcela viagem/bens identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA 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Facto gerador7 conservado;prazo legal parametrizado com referência aplicável.Sem IVA,base fiscal,nova dedução ou totaisModeloA.\"},{\"id\":\"invoice_before_start\",\"status\":\"determined\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[{\"date\":\"2026-12-02\",\"amount\":\"1160.00\",\"reason\":\"8a: factura antecipada emitida no prazo; facto gerador especial ainda não ocorrido\"}],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. 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Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Exigibilidade8a/b por factura/prazo identificados, sem usar essa data como pagamento integral ou início7(9).\"},{\"id\":\"travel_deferred\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":{\"id\":\"A\",\"period\":\"2026-10\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"description\":\"SYNTHETIC QA viagem A\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"revision\":2,\"current\":true,\"input\":{\"id\":\"A\",\"description\":\"SYNTHETIC QA viagem A\",\"period\":\"2026-10\",\"origin\":\"projected\",\"currency\":\"MZN\",\"operatorRef\":\"SYNTHETIC QA operador1\",\"operationRef\":\"SYNTHETIC QA op A\",\"documentRef\":\"SYNTHETIC QA contrato/registo\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA pacote/parcela/período identificado\",\"evidence\":\"SYNTHETIC QA factos/pressupostos\",\"agencyCountry\":\"MZ\",\"agencyRef\":\"SYNTHETIC QA sede fornecedora MZ\",\"resources\":\"third_party\",\"retailer\":\"no\",\"newPackage\":\"\",\"packageRef\":\"\",\"grossPrice\":\"1160\",\"thirdPartyGross\":\"\",\"allocationRef\":\"\",\"domesticTaxable\":\"yes\",\"taxRef\":\"SYNTHETIC QA parcela tributável nacional/divisor17(1)\",\"conditions\":{\"operator\":\"yes\",\"singlePrice\":\"yes\",\"ownName\":\"yes\"},\"costs\":[{\"id\":\"A-cost\",\"kind\":\"direct\",\"description\":\"SYNTHETIC QA direct\",\"amount\":\"580\",\"ref\":\"SYNTHETIC QA documento/custo A-cost\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-exchange\",\"kind\":\"exchange\",\"description\":\"SYNTHETIC QA exchange\",\"amount\":\"10\",\"ref\":\"SYNTHETIC QA documento/custo A-exchange\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-advertising\",\"kind\":\"advertising\",\"description\":\"SYNTHETIC QA advertising\",\"amount\":\"20\",\"ref\":\"SYNTHETIC QA documento/custo A-advertising\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-communications\",\"kind\":\"communications\",\"description\":\"SYNTHETIC QA communications\",\"amount\":\"30\",\"ref\":\"SYNTHETIC QA documento/custo A-communications\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"},{\"id\":\"A-sales_commission\",\"kind\":\"sales_commission\",\"description\":\"SYNTHETIC QA sales_commission\",\"amount\":\"40\",\"ref\":\"SYNTHETIC QA documento/custo A-sales_commission\",\"thirdParty\":\"yes\",\"directBenefit\":\"yes\"}]},\"classification\":{\"id\":\"A\",\"status\":\"determined\",\"regime\":\"special\",\"territory\":\"national\",\"specialGross\":\"1160.00\",\"generalGross\":\"0.00\",\"eligibleCosts\":\"580.00\",\"excludedCosts\":\"100.00\",\"reason\":\"RIVA38/39: prestação única no âmbito da parte de terceiros; registo43 de contraprestações e custos directos com IVA incluído. Custos41(3) excluídos da margem, não transformados em dedução. A base é apurada globalmente por operador/período, não por pacote. Meios próprios/parte geral conservados fora da margem; factura45 sem discriminar IVA, menção IVA incluído; registo especial46. Sem factura oficial emitida, dedução ou regularização automática.\"}},\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"Sem pagamento integral e sem início: facto gerador7(9) ainda não ocorrido no âmbito declarado; sem antecipação automática por adiantamento.\"},{\"id\":\"exit_a\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_b\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_c\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"exit_d\",\"status\":\"determined\",\"eventDate\":\"2026-12-10\",\"eventTiming\":\"cessação efectiva do regime/procedimento\",\"dueEvents\":[{\"date\":\"2026-12-10\",\"amount\":null,\"reason\":\"7(8): cessação do regime/procedimento identificado; montante não apurado\"}],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"P133: facto gerador e exigibilidade pelo momento de cessação efectiva7(8). Não concede isenção14, liquida importação, determina valor aduaneiro, direito, ICE ou dedução.\"},{\"id\":\"still_held\",\"status\":\"deferred\",\"eventDate\":null,\"eventTiming\":null,\"dueEvents\":[],\"remainingPending\":false,\"source\":null,\"baseAmount\":null,\"vat\":null,\"deduction\":null,\"reason\":\"CIVA7(8): bens/operação continuam abrangidos pelo regime; facto gerador e exigibilidade diferidos. Factura ou recebimento não são tratados como saída fiscal por este percurso.\"}]}]}},\"objectiveImports\":{\"opportunity:361\":{\"rows\":[{\"id\":\"annexI_goods\",\"description\":\"SYNTHETIC QA bens annexI_goods\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"annexI_goods-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"annexI_goods\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"pharma_manufacturing_inputs\",\"description\":\"SYNTHETIC QA bens pharma_manufacturing_inputs\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"pharma_manufacturing_inputs-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"pharma_manufacturing_inputs\",\"confirmed\":[0,1,2,3],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_maize\",\"description\":\"SYNTHETIC QA bens listed_maize\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_maize-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_maize\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_maize_flour\",\"description\":\"SYNTHETIC QA bens listed_maize_flour\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_maize_flour-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_maize_flour\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_rice\",\"description\":\"SYNTHETIC QA bens listed_rice\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_rice-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_rice\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_bread\",\"description\":\"SYNTHETIC QA bens listed_bread\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_bread-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_bread\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_iodised_salt\",\"description\":\"SYNTHETIC QA bens listed_iodised_salt\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_iodised_salt-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_iodised_salt\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_infant_powdered_milk\",\"description\":\"SYNTHETIC QA bens listed_infant_powdered_milk\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_infant_powdered_milk-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_infant_powdered_milk\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_wheat\",\"description\":\"SYNTHETIC QA bens listed_wheat\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_wheat-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_wheat\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_wheat_flour\",\"description\":\"SYNTHETIC QA bens listed_wheat_flour\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_wheat_flour-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_wheat_flour\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_fresh_chilled_tomato\",\"description\":\"SYNTHETIC QA bens listed_fresh_chilled_tomato\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_fresh_chilled_tomato-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_fresh_chilled_tomato\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_potato\",\"description\":\"SYNTHETIC QA bens listed_potato\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_potato-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_potato\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_onion\",\"description\":\"SYNTHETIC QA bens listed_onion\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_onion-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_onion\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"listed_frozen_horse_mackerel\",\"description\":\"SYNTHETIC QA bens listed_frozen_horse_mackerel\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"listed_frozen_horse_mackerel-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"listed_frozen_horse_mackerel\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; 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Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]},{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"scope\\\":\\\"opportunity:361\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"annexI_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA bens annexI_goods\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"annexI_goods-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-001\\\",\\\"annexIOnly\\\":true,\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},\\\"reusedFrom\\\":\\\"\\\"},{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"description\\\":\\\"SYNTHETIC QA bens pharma_manufacturing_inputs\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"pharma_manufacturing_inputs-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; 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Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. 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projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"cultural_publications\",\"description\":\"SYNTHETIC QA bens cultural_publications\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"cultural_publications-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"health_assistive\",\"description\":\"SYNTHETIC QA bens health_assistive\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"health_assistive-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"human_materials\",\"description\":\"SYNTHETIC QA bens human_materials\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"human_materials-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"mosquito_nets\",\"description\":\"SYNTHETIC QA bens mosquito_nets\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"mosquito_nets-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"medicines\",\"description\":\"SYNTHETIC QA bens medicines\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"medicines-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"}],\"rows\":[{\"id\":\"annexI_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-001; código 0102.21.00; -Bovinos domésticos - Reprodutores de raça pura; PDF5; annexI-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"pharma_manufacturing_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_rice\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_bread\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_iodised_salt\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_infant_powdered_milk\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_fresh_chilled_tomato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_potato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_onion\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_frozen_horse_mackerel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_lighting_kerosene\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_domestic_lpg\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_jet_fuel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_eligible_bicycles\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_condoms\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_insecticides\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"official_military_supplies\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(11),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"industrial_feed_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(g),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"veterinary_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(i),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"cultural_publications\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(9)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"health_assistive\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"human_materials\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(c),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"mosquito_nets\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(e),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"medicines\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(f),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"}]},\"history\":[{\"version\":\"objective-imports/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T07:45:01.700Z\",\"opportunity\":\"opportunity:361\",\"sourceKey\":\"{\\\"version\\\":\\\"objective-imports/1\\\",\\\"catalog\\\":[{\\\"id\\\":\\\"annexI_goods\\\",\\\"label\\\":\\\"Equipamento, sementes e outros bens do Anexo I — artigo9(12)(h)\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexI-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"O bem transmitido corresponde ao código e à designação da posição escolhida no Anexo I; não basta a actividade agrícola, a marca ou uma indicação genérica de equipamento\\\",\\\"Qualificadores expressos na posição conferidos e fundamentados, incluindo natureza, destino, certificação, peso, capacidade ou potência quando exigidos nessa linha; não acrescentar condições a linhas que não as exigem\\\"]},{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"label\\\":\\\"Bens do Anexo III para fabrico de medicamentos — estabelecimento integrado no SNS\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"logicVersion\\\":\\\"annexIII-lei22-2022/1\\\",\\\"article\\\":\\\"CIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão efectuada pelo próprio estabelecimento público ou privado identificado, integrado no Serviço Nacional de Saúde; não basta que o adquirente ou destino seja um hospital\\\",\\\"Bens a utilizar como matérias-primas, produtos intermédios ou componentes para o fabrico de medicamentos, com utilização/fundamento identificados; não mera venda de produto acabado ou utilização genérica\\\",\\\"Bem corresponde cumulativamente ao código e à designação da linha seleccionada no Anexo III; confirmar as especificações aplicáveis sem corrigir ou completar a pauta por suposição\\\"]},{\\\"id\\\":\\\"listed_maize\\\",\\\"label\\\":\\\"Lista legal — Milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como milho\\\"]},{\\\"id\\\":\\\"listed_maize_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de milho\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de milho\\\"]},{\\\"id\\\":\\\"listed_rice\\\",\\\"label\\\":\\\"Lista legal — Arroz\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como arroz\\\"]},{\\\"id\\\":\\\"listed_bread\\\",\\\"label\\\":\\\"Lista legal — Pão\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como pão\\\"]},{\\\"id\\\":\\\"listed_iodised_salt\\\",\\\"label\\\":\\\"Lista legal — Sal iodado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Sal identificado como iodado; não qualquer sal\\\"]},{\\\"id\\\":\\\"listed_infant_powdered_milk\\\",\\\"label\\\":\\\"Lista legal — Leite em pó para lactente até um ano\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Leite em pó identificado como destinado a lactente até um ano; não qualquer leite ou alimento infantil\\\"]},{\\\"id\\\":\\\"listed_wheat\\\",\\\"label\\\":\\\"Lista legal — Trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como trigo\\\"]},{\\\"id\\\":\\\"listed_wheat_flour\\\",\\\"label\\\":\\\"Lista legal — Farinha de trigo\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como farinha de trigo\\\"]},{\\\"id\\\":\\\"listed_fresh_chilled_tomato\\\",\\\"label\\\":\\\"Lista legal — Tomate fresco ou refrigerado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Tomate identificado como fresco ou refrigerado; não alargar automaticamente a conserva ou preparação\\\"]},{\\\"id\\\":\\\"listed_potato\\\",\\\"label\\\":\\\"Lista legal — Batata\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como batata\\\"]},{\\\"id\\\":\\\"listed_onion\\\",\\\"label\\\":\\\"Lista legal — Cebola\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como cebola\\\"]},{\\\"id\\\":\\\"listed_frozen_horse_mackerel\\\",\\\"label\\\":\\\"Lista legal — Carapau congelado\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Peixe identificado como carapau congelado; não qualquer espécie ou estado de conservação\\\"]},{\\\"id\\\":\\\"listed_lighting_kerosene\\\",\\\"label\\\":\\\"Lista legal — Petróleo de iluminação\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como petróleo de iluminação; não qualquer combustível\\\"]},{\\\"id\\\":\\\"listed_domestic_lpg\\\",\\\"label\\\":\\\"Lista legal — Gás doméstico — GPL\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como gás doméstico GPL; não qualquer gás industrial\\\"]},{\\\"id\\\":\\\"listed_jet_fuel\\\",\\\"label\\\":\\\"Lista legal — Jet fuel\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado como jet fuel; não qualquer combustível de transporte\\\"]},{\\\"id\\\":\\\"listed_eligible_bicycles\\\",\\\"label\\\":\\\"Lista legal — Bicicletas comuns e de ferro até 4 velocidades\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Produto identificado na enumeração legal «bicicletas comuns e de ferro até 4 velocidades», com características sustentadas; não qualquer veículo\\\"]},{\\\"id\\\":\\\"listed_condoms\\\",\\\"label\\\":\\\"Lista legal — Preservativos\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como preservativo\\\"]},{\\\"id\\\":\\\"listed_insecticides\\\",\\\"label\\\":\\\"Lista legal — Insecticidas\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022\\\",\\\"source\\\":\\\"Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão do próprio bem enumerado, identificado; não um serviço autónomo nem extensão por sector, marca ou destino\\\",\\\"Bem transmitido identificado como insecticida; não qualquer produto químico\\\"]},{\\\"id\\\":\\\"official_military_supplies\\\",\\\"label\\\":\\\"Fornecimentos oficiais militares/paramilitares elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(11),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem/serviço no fornecimento de material de guerra e de aquartelamento ou fardamento militar/paramilitar, identificado\\\",\\\"Destino de utilização oficial das Forças de Defesa e Segurança Nacional; actividade efectuada exclusivamente para aqueles serviços\\\",\\\"Estabelecimento reconhecido pelo Ministério competente, com reconhecimento identificado; não basta o cliente ser militar\\\"]},{\\\"id\\\":\\\"industrial_feed_inputs\\\",\\\"label\\\":\\\"Insumos enumerados para produção industrial de rações\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(g),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: grão de soja, bagaço de soja, soja integral, farinha de peixe, farinha de carne, pós de osso, monofosfato de cálcio, lisina ou metionina\\\",\\\"Utilização como matéria-prima na actividade industrial de produção de rações destinadas à alimentação de animais de reprodução e abate para consumo humano, identificada\\\"]},{\\\"id\\\":\\\"veterinary_goods\\\",\\\"label\\\":\\\"Agulhas, seringas e medicamentos de uso veterinário\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(12)(i),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de agulha, seringa ou medicamento identificado; não qualquer equipamento ou serviço veterinário\\\",\\\"Uso veterinário identificado para os bens da operação\\\"]},{\\\"id\\\":\\\"cultural_publications\\\",\\\"label\\\":\\\"Jornais, revistas e livros de natureza elegível\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(9)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de jornal, revista ou livro identificado; não qualquer material escolar, serviço editorial ou fornecimento autónomo\\\",\\\"Natureza cultural, educativa, técnica ou recreativa da publicação identificada e sustentada; não inferida apenas do nome do fornecedor ou sector\\\"]},{\\\"id\\\":\\\"health_assistive\\\",\\\"label\\\":\\\"Bens de compensação da deficiência, próteses e braille\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(b),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado na enumeração: cadeira de rodas/veículo semelhante, aparelho/máquina/impressora braille, prótese ou material de compensação\\\",\\\"Destino documentado conforme a categoria: deficiência, substituição de membro/órgão, fractura, pessoa invisual ou correcção da audição; não qualquer equipamento médico\\\"]},{\\\"id\\\":\\\"human_materials\\\",\\\"label\\\":\\\"Órgãos, sangue e leite humanos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(c),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Transmissão de órgãos, sangue ou leite de origem humana, identificada; não produto de origem animal nem serviço autónomo\\\"]},{\\\"id\\\":\\\"mosquito_nets\\\",\\\"label\\\":\\\"Transmissão de redes mosquiteiras\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(e),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Bem identificado como rede mosquiteira; não extensão automática a outros produtos de prevenção\\\"]},{\\\"id\\\":\\\"medicines\\\",\\\"label\\\":\\\"Medicamentos e artigos terapêuticos/profilácticos elegíveis\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(f),19(1)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\\\",\\\"conditions\\\":[\\\"Operação interna localizada em Moçambique; não é importação nem operação localizada no estrangeiro\\\",\\\"Medicamento/especialidade farmacêutica ou produto farmacêutico exclusivamente terapêutico/profiláctico; ou pasta, gaze, algodão hidrófilo, tira/penso adesivo ou análogo\\\",\\\"Finalidade elegível identificada: terapêutica/profiláctica nos produtos farmacêuticos; higiénica, medicinal ou cirúrgica nos artigos enumerados, mesmo impregnados/revestidos; não qualquer produto vendido por farmácia\\\"]}],\\\"scope\\\":\\\"opportunity:361\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"annexI_goods\\\",\\\"description\\\":\\\"SYNTHETIC QA bens annexI_goods\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"annexI_goods-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"annexI_goods\\\",\\\"confirmed\\\":[0,1,2],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\",\\\"annexIItem\\\":\\\"annexI-2022-001\\\",\\\"annexIOnly\\\":true,\\\"pharmaAnnexItem\\\":\\\"annexIII-2022-001\\\"},\\\"reusedFrom\\\":\\\"\\\"},{\\\"id\\\":\\\"pharma_manufacturing_inputs\\\",\\\"description\\\":\\\"SYNTHETIC QA bens pharma_manufacturing_inputs\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA DU/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos/pressupostos da correspondência\\\",\\\"definitive\\\":\\\"yes\\\",\\\"goods\\\":\\\"yes\\\",\\\"sameGoods\\\":\\\"yes\\\",\\\"internalApplicable\\\":\\\"yes\\\",\\\"reference\\\":{\\\"id\\\":\\\"pharma_manufacturing_inputs-reference\\\",\\\"period\\\":\\\"\\\",\\\"description\\\":\\\"\\\",\\\"establishment\\\":\\\"\\\",\\\"amount\\\":\\\"\\\",\\\"basis\\\":\\\"\\\",\\\"treatment\\\":\\\"pharma_manufacturing_inputs\\\",\\\"confirmed\\\":[0,1,2,3],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; 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Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. 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projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"cultural_publications\",\"description\":\"SYNTHETIC QA bens cultural_publications\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"cultural_publications-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"cultural_publications\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"health_assistive\",\"description\":\"SYNTHETIC QA bens health_assistive\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"health_assistive-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"health_assistive\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"human_materials\",\"description\":\"SYNTHETIC QA bens human_materials\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"human_materials-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"human_materials\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"mosquito_nets\",\"description\":\"SYNTHETIC QA bens mosquito_nets\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"mosquito_nets-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"mosquito_nets\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"},{\"id\":\"medicines\",\"description\":\"SYNTHETIC QA bens medicines\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"importer\":\"SYNTHETIC QA importador\",\"documentRef\":\"SYNTHETIC QA DU/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/operação/período\",\"evidence\":\"SYNTHETIC QA factos/pressupostos da correspondência\",\"definitive\":\"yes\",\"goods\":\"yes\",\"sameGoods\":\"yes\",\"internalApplicable\":\"yes\",\"reference\":{\"id\":\"medicines-reference\",\"period\":\"\",\"description\":\"\",\"establishment\":\"\",\"amount\":\"\",\"basis\":\"\",\"treatment\":\"medicines\",\"confirmed\":[0,1,2],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\",\"annexIItem\":\"annexI-2022-001\",\"annexIOnly\":true,\"pharmaAnnexItem\":\"annexIII-2022-001\"},\"reusedFrom\":\"\"}],\"rows\":[{\"id\":\"annexI_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(h), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoI, PDF5–11, p.2252(29)–(35); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoI/2022: annexI-2022-001; código 0102.21.00; -Bovinos domésticos - Reprodutores de raça pura; PDF5; annexI-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(h),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"pharma_manufacturing_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267),9(1)(g), e PDF15, p.1426(273),19(1); rectificação BR89/2017, PDF1, p.569; Lei22/2022, art.3(1), AnexoIII, PDF12–16, p.2252(36)–(40); efeitos01/01/2023. Âmbito técnico2026/MZN; AnexoIII/2022: annexIII-2022-001; código 1108.11.00; - Amido de trigo; PDF12; annexIII-lei22-2022/1\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(g),19(1); Lei22/2022 art.3(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_maize_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_rice\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_bread\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_iodised_salt\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_infant_powdered_milk\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_wheat_flour\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_fresh_chilled_tomato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_potato\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_onion\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_frozen_horse_mackerel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_lighting_kerosene\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_domestic_lpg\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_jet_fuel\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_eligible_bicycles\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_condoms\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"listed_insecticides\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;Lei22/2022 art.1, PDF2, p.2252(26),9(10); CIVA republicado Lei13/2016, PDF15, p.1426(273),19(1)(b)(v). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(10),19(1)(b)(v), redacção Lei22/2022,nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"official_military_supplies\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(11); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(11). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(11),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"industrial_feed_inputs\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(g); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(g). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(g),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"veterinary_goods\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(12)(i); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(12)(i). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(12)(i),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"cultural_publications\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF10, p.1426(268),9(9)(b); PDF15, p.1426(273),19(1); Lei22/2022 art.1, PDF2, p.2252(26), mantém9(9). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(9)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"health_assistive\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(b),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"human_materials\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(c),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"mosquito_nets\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(e),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"},{\"id\":\"medicines\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"CIVA12(1)a,Lei10/2025,BR248-I/suplemento,PDF12/p2180(12),efeitos01/01/2026:importações definitivas de bens cuja transmissão interna beneficie de isenção objectiva;enumeração exemplificativa. Correspondências9(1)b/c/e/f/g,9(9)b,9(10),9(11),9(12)g/h/i;catálogo interno e anexosLei22/2022 já conferidos. Sem dedução/campo11,direitos ou alteração dos livros internos.;CIVA republicado Lei13/2016, PDF9, p.1426(267), art.9(1)(b–f); PDF15, p.1426(273), art.19(1); Lei22/2022 art.1, PDF1, p.2252(25), mantém9(1)(b–f). Âmbito técnico2026/MZN\",\"reason\":\"Isenção12(1)a por correspondência aCIVA arts.9(1)(f),19(1),nas condições expressamente assumidas da projecção. IVA na importação:0.00MZN. Hipótese de transmissão interna,não venda criada nem montante somado.Sem direitos,base aduaneira,dedução/campo11 ou concessão administrativa automática.\"}]}]}},\"minerImports\":{\"opportunity:362\":{\"rows\":[{\"id\":\"baggage\",\"treatment\":\"baggage\",\"description\":\"SYNTHETIC QA bens baggage\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro baggage\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"changed\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"personalBaggage\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"vehicle\",\"value\":\"15000\",\"periodTotal\":\"15000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"monthly\",\"treatment\":\"monthly\",\"description\":\"SYNTHETIC QA bens monthly\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro monthly\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"ownedRSA\":\"yes\",\"route\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"vehicle\",\"value\":\"15000\",\"periodTotal\":\"15000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"accumulated\",\"treatment\":\"accumulated\",\"description\":\"SYNTHETIC QA bens accumulated\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro accumulated\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"ownedRSA\":\"yes\",\"licensedCompany\":\"yes\",\"unusedMonths\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"vehicle\",\"value\":\"15000\",\"periodTotal\":\"90000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"appliance\",\"treatment\":\"appliance\",\"description\":\"SYNTHETIC QA bens appliance\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro appliance\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"oneAppliance\":\"yes\",\"annualQuota\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta importação\",\"quantity\":\"1\",\"kind\":\"frigorífico\",\"value\":\"15000\",\"periodTotal\":\"15000\",\"quotaRef\":\"SYNTHETIC QA histórico global,inclui esta e operações externas\",\"accumulationStart\":\"2026-05\",\"accumulationMonths\":\"6\",\"arrivalDate\":\"2026-09-01\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"exceptionRef\":\"\",\"extensionRef\":\"\",\"previousBenefit\":\"none\",\"previousBenefitDate\":\"\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\"},{\"id\":\"vehicle\",\"treatment\":\"vehicle\",\"description\":\"SYNTHETIC QA bens vehicle\",\"period\":\"2026-10\",\"currency\":\"MZN\",\"origin\":\"projected\",\"beneficiary\":\"SYNTHETIC QA mineiro vehicle\",\"contractRef\":\"SYNTHETIC QA contrato/visto\",\"documentRef\":\"SYNTHETIC QA documento/previsão\",\"documentDate\":\"2026-10-01\",\"scope\":\"SYNTHETIC QA bens/direito/operação identificados\",\"evidence\":\"SYNTHETIC QA factos ou pressupostos expressos\",\"conditions\":{\"national\":\"yes\",\"rsa\":\"yes\",\"contract\":\"yes\",\"noAlcoholTobacco\":\"yes\",\"oneVehicle\":\"yes\",\"vehicleQuota\":\"yes\",\"noAlienation\":\"yes\"},\"rightHolder\":\"miner\",\"deathDate\":\"\",\"requestDate\":\"2026-09-20\",\"heirRef\":\"\",\"importDate\":\"2026-10-10\",\"route\":\"accompanied\",\"customsRef\":\"SYNTHETIC QA DU/registo/pressuposto\",\"customsScope\":\"SYNTHETIC QA direito e bens desta 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Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"accumulated\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,4\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,4;pressupostos expressos de projecção. Momento/procedimento8:saída do armazém de regime para entrega às famílias. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"appliance\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_baggage\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(3);Decreto3/2011,6(1)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(3);Decreto3/2011,6(1);pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(1)–(3)/(5)–(9)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,6(1)–(3)/(5)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"separate_vehicle\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(3)–(9)\",\"reason\":\"Redução50% das imposições no cenário específico de veículo separado da bagagem6(4),não taxa deIVA nem benefício geral. IVA informado160.123456×50%=80.061728MZN,aritmética exacta sem arredondamento fiscal presumido.Decreto3/2011,6(3)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"heir\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a;pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"}]},\"history\":[{\"version\":\"miner-imports/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T08:09:14.599Z\",\"opportunity\":\"opportunity:362\",\"sourceKey\":\"{\\\"version\\\":\\\"miner-imports/1\\\",\\\"scope\\\":\\\"opportunity:362\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"baggage\\\",\\\"treatment\\\":\\\"baggage\\\",\\\"description\\\":\\\"SYNTHETIC QA bens baggage\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA mineiro baggage\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/visto\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/direito/operação identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos ou pressupostos expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"personalBaggage\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"ownedRSA\\\":\\\"yes\\\",\\\"route\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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pressupostos expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"ownedRSA\\\":\\\"yes\\\",\\\"licensedCompany\\\":\\\"yes\\\",\\\"unusedMonths\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"90000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações externas\\\",\\\"accumulationStart\\\":\\\"2026-05\\\",\\\"accumulationMonths\\\":\\\"6\\\",\\\"arrivalDate\\\":\\\"2026-09-01\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"extensionRef\\\":\\\"\\\",\\\"previousBenefit\\\":\\\"none\\\",\\\"previousBenefitDate\\\":\\\"\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\"},{\\\"id\\\":\\\"appliance\\\",\\\"treatment\\\":\\\"appliance\\\",\\\"description\\\":\\\"SYNTHETIC QA bens appliance\\\",\\\"period\\\":\\\"2026-10\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA mineiro appliance\\\",\\\"contractRef\\\":\\\"SYNTHETIC QA contrato/visto\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documento/previsão\\\",\\\"documentDate\\\":\\\"2026-10-01\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/direito/operação identificados\\\",\\\"evidence\\\":\\\"SYNTHETIC QA factos ou pressupostos expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"oneAppliance\\\":\\\"yes\\\",\\\"annualQuota\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"frigorífico\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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expressos\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"rsa\\\":\\\"yes\\\",\\\"contract\\\":\\\"yes\\\",\\\"noAlcoholTobacco\\\":\\\"yes\\\",\\\"oneVehicle\\\":\\\"yes\\\",\\\"vehicleQuota\\\":\\\"yes\\\",\\\"noAlienation\\\":\\\"yes\\\"},\\\"rightHolder\\\":\\\"miner\\\",\\\"deathDate\\\":\\\"\\\",\\\"requestDate\\\":\\\"2026-09-20\\\",\\\"heirRef\\\":\\\"\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"route\\\":\\\"accompanied\\\",\\\"customsRef\\\":\\\"SYNTHETIC QA DU/registo/pressuposto\\\",\\\"customsScope\\\":\\\"SYNTHETIC QA direito e bens desta importação\\\",\\\"quantity\\\":\\\"1\\\",\\\"kind\\\":\\\"vehicle\\\",\\\"value\\\":\\\"15000\\\",\\\"periodTotal\\\":\\\"15000\\\",\\\"quotaRef\\\":\\\"SYNTHETIC QA histórico global,inclui esta e operações 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Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"accumulated\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,4\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,4;pressupostos expressos de projecção. Momento/procedimento8:saída do armazém de regime para entrega às famílias. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"appliance\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)b;Decreto3/2011,3(1)c/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)d/2;Decreto3/2011,3(1)d/6(3)/(8)/(9)/8(3);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_baggage\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(3);Decreto3/2011,6(1)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(3);Decreto3/2011,6(1);pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"return_vehicle\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(1)–(3)/(5)–(9)\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Decreto3/2011,6(1)–(3)/(5)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"separate_vehicle\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Decreto3/2011,6(3)–(9)\",\"reason\":\"Redução50% das imposições no cenário específico de veículo separado da bagagem6(4),não taxa deIVA nem benefício geral. IVA informado160.123456×50%=80.061728MZN,aritmética exacta sem arredondamento fiscal presumido.Decreto3/2011,6(3)–(9);pressupostos expressos de projecção. Momento/procedimento8:desembaraço mediante Documento Único. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"},{\"id\":\"heir\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"Lei n.º2/2011,de11/01:Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul;BR1-I,4.ºsuplemento,arts1–4PDF1(sem número impresso),art5PDF2/p110-(8). OriginalMCNet149:Lei-2-2011-BR-1-4-suplemento-MCNet.pdf;ficheiro conjunto,não regra da Lei do Voluntariado. Decreto3/2011,de16/03,arts1–8,BR11-I,PDF2–3/p152–153. CIVA12(2)b,2016PDF11/p1426(269),mantido2022/2025:IVA na proporção da redução de direitos. Âmbito demonstradoRSA/2026/MZN;sem direitos,base aduaneira ou dedução.;Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a\",\"reason\":\"Classificação de isenção no âmbito documentado de direitos/imposições,IVA12(2)b na proporção do benefício integral indicado. IVA importação:0.00MZN;sem concessão administrativa automática.Lei2/2011,2(1)a;Decreto3/2011,1b/3(1)a;pressupostos expressos de projecção. Momento/procedimento8:entrada no território na estância aduaneira. Sem despacho ou DU emitido pelo portal,direitos,base aduaneira ou dedução/campo11.\"}]}]}},\"returneeImports\":{\"opportunity:363\":{\"rows\":[{\"id\":\"owned\",\"currency\":\"MZN\",\"treatment\":\"owned\",\"description\":\"SYNTHETIC QA veículo owned\",\"beneficiary\":\"SYNTHETIC QA beneficiário owned\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA âmbito revisto\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2025-01-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"recent\",\"currency\":\"MZN\",\"treatment\":\"recent\",\"description\":\"SYNTHETIC QA veículo recent\",\"beneficiary\":\"SYNTHETIC QA beneficiário recent\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"separate\",\"currency\":\"MZN\",\"treatment\":\"separate\",\"description\":\"SYNTHETIC QA veículo separate\",\"beneficiary\":\"SYNTHETIC QA beneficiário separate\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"}],\"result\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T08:51:23.323Z\",\"sourceKey\":\"{\\\"version\\\":1,\\\"scope\\\":\\\"opportunity:363\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"owned\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"owned\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo owned\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário owned\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA âmbito revisto\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração uso\\\",\\\"arrival\\\":\\\"2026-09-01\\\",\\\"request\\\":\\\"2026-09-20\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"ownedSince\\\":\\\"2025-01-01\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"previous\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"SYNTHETIC QA histórico completo incluindo outros dossiers\\\",\\\"extensionRef\\\":\\\"\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA pressuposto de substituição63(3)b\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"definitive\\\":\\\"yes\\\",\\\"single\\\":\\\"yes\\\",\\\"ownership\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"undertaking\\\":\\\"yes\\\",\\\"history\\\":\\\"yes\\\",\\\"substitution\\\":\\\"yes\\\"},\\\"ownershipAssessment\\\":\\\"2026-09-01\\\"},{\\\"id\\\":\\\"recent\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"recent\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo recent\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário recent\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA veículo/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração uso\\\",\\\"arrival\\\":\\\"2026-09-01\\\",\\\"request\\\":\\\"2026-09-20\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"ownedSince\\\":\\\"2026-08-01\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"previous\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"SYNTHETIC QA histórico completo incluindo outros dossiers\\\",\\\"extensionRef\\\":\\\"\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA pressuposto de substituição63(3)b\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"definitive\\\":\\\"yes\\\",\\\"single\\\":\\\"yes\\\",\\\"ownership\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"undertaking\\\":\\\"yes\\\",\\\"history\\\":\\\"yes\\\",\\\"substitution\\\":\\\"yes\\\"},\\\"ownershipAssessment\\\":\\\"2026-09-01\\\"},{\\\"id\\\":\\\"separate\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"separate\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo separate\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário separate\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA veículo/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração uso\\\",\\\"arrival\\\":\\\"2026-09-01\\\",\\\"request\\\":\\\"2026-09-20\\\",\\\"stayStart\\\":\\\"2024-09-01\\\",\\\"stayEnd\\\":\\\"2026-08-31\\\",\\\"ownedSince\\\":\\\"2026-08-01\\\",\\\"importDate\\\":\\\"2026-10-10\\\",\\\"previous\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"SYNTHETIC QA histórico completo incluindo outros dossiers\\\",\\\"extensionRef\\\":\\\"\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"decisionRef\\\":\\\"SYNTHETIC QA pressuposto de substituição63(3)b\\\",\\\"normalVat\\\":\\\"160.123456\\\",\\\"normalVatRef\\\":\\\"SYNTHETIC QA IVA normal informado\\\",\\\"conditions\\\":{\\\"national\\\":\\\"yes\\\",\\\"definitive\\\":\\\"yes\\\",\\\"single\\\":\\\"yes\\\",\\\"ownership\\\":\\\"yes\\\",\\\"use\\\":\\\"yes\\\",\\\"undertaking\\\":\\\"yes\\\",\\\"history\\\":\\\"yes\\\",\\\"substitution\\\":\\\"yes\\\"},\\\"ownershipAssessment\\\":\\\"2026-09-01\\\"}]}\",\"inputs\":[{\"id\":\"owned\",\"currency\":\"MZN\",\"treatment\":\"owned\",\"description\":\"SYNTHETIC QA veículo owned\",\"beneficiary\":\"SYNTHETIC QA beneficiário owned\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA âmbito revisto\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2025-01-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"recent\",\"currency\":\"MZN\",\"treatment\":\"recent\",\"description\":\"SYNTHETIC QA veículo recent\",\"beneficiary\":\"SYNTHETIC QA beneficiário recent\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"},{\"id\":\"separate\",\"currency\":\"MZN\",\"treatment\":\"separate\",\"description\":\"SYNTHETIC QA veículo separate\",\"beneficiary\":\"SYNTHETIC QA beneficiário separate\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"}],\"rows\":[{\"id\":\"owned\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Isenção integral no âmbito demonstrado do veículo.63(3)a,primeira parte;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,primeira parte\"},{\"id\":\"recent\",\"status\":\"reduced\",\"importVat\":\"32.0246912\",\"deduction\":null,\"reason\":\"Redução80% das imposições;IVA normal informado×20%=32.0246912MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)a,segunda parte;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,segunda parte\"},{\"id\":\"separate\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"reason\":\"Redução50% das imposições;IVA normal informado×50%=80.061728MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)b/e;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)b/e\"}]},\"history\":[{\"revision\":1,\"calculatedAt\":\"2026-10-25T08:51:23.287Z\",\"sourceKey\":\"{\\\"version\\\":1,\\\"scope\\\":\\\"opportunity:363\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"owned\\\",\\\"currency\\\":\\\"MZN\\\",\\\"treatment\\\":\\\"owned\\\",\\\"description\\\":\\\"SYNTHETIC QA veículo owned\\\",\\\"beneficiary\\\":\\\"SYNTHETIC QA beneficiário owned\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"scope\\\":\\\"SYNTHETIC QA veículo/operação/período\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA propriedade/residência/declaração 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veículo/operação/período\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA propriedade/residência/declaração uso\",\"arrival\":\"2026-09-01\",\"request\":\"2026-09-20\",\"stayStart\":\"2024-09-01\",\"stayEnd\":\"2026-08-31\",\"ownedSince\":\"2026-08-01\",\"importDate\":\"2026-10-10\",\"previous\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico completo incluindo outros dossiers\",\"extensionRef\":\"\",\"exceptionRef\":\"\",\"decisionRef\":\"SYNTHETIC QA pressuposto de substituição63(3)b\",\"normalVat\":\"160.123456\",\"normalVatRef\":\"SYNTHETIC QA IVA normal informado\",\"conditions\":{\"national\":\"yes\",\"definitive\":\"yes\",\"single\":\"yes\",\"ownership\":\"yes\",\"use\":\"yes\",\"undertaking\":\"yes\",\"history\":\"yes\",\"substitution\":\"yes\"},\"ownershipAssessment\":\"2026-09-01\"}],\"rows\":[{\"id\":\"owned\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"reason\":\"Isenção integral no âmbito 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Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,primeira parte\"},{\"id\":\"recent\",\"status\":\"reduced\",\"importVat\":\"32.0246912\",\"deduction\":null,\"reason\":\"Redução80% das imposições;IVA normal informado×20%=32.0246912MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)a,segunda parte;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)a,segunda parte\"},{\"id\":\"separate\",\"status\":\"reduced\",\"importVat\":\"80.061728\",\"deduction\":null,\"reason\":\"Redução50% das imposições;IVA normal informado×50%=80.061728MZN,sem arredondamento fiscal presumido.Não é taxa deIVA.63(3)b/e;cenário condicionado aos pressupostos expressos;não constitui concessão administrativa. Restrições de uso/alienação e eventual alteração de destino seguem art28;sem cálculo de direitos,ICE,dedução/campo11 ou IVA de aquisição interna.\",\"source\":\"P058 — CIVA12(2)a:IVA proporcional à redução de direitos;Decreto37/2023,art63(3)–(5),PDF11/p1475;art28,PDF5/p1469. Decreto27/2026,BR123-I,1.ºsuplemento01/07,PDF1–3/p1012(1–3):altera14/58 eQuadrosV/VI,não63. Veículos no regresso;sem extensão das condições dos mineirosP059.;63(3)b/e\"}]}]},\"opportunity:366\":{\"rows\":[{\"id\":\"civil_baggage-personal\",\"currency\":\"MZN\",\"treatment\":\"civil_baggage\",\"description\":\"SYNTHETIC QA bagagem civil_baggage-personal\",\"beneficiary\":\"SYNTHETIC QA viajante civil_baggage-personal\",\"period\":\"2026-10\",\"origin\":\"projected\",\"scope\":\"SYNTHETIC QA âmbito revisto\",\"evidence\":\"SYNTHETIC QA factos/pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos 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ipp-specific\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"specific\",\"ippArticle\":\"SYNTHETIC QA artigo específico e versão\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}}],\"rows\":[{\"id\":\"party\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Partido político — equipamento para funcionamento próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"patronage-book\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Mecenato — livros/insumos ou fundamento específico, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"patronage-donation\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Mecenato — livros/insumos ou fundamento específico, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"patronage-specific\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Mecenato — livros/insumos ou fundamento específico, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-mission\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-head\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-agent\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-honorary\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-technical\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-agency\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-organisation\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-1\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item1;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-2\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item2;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-3\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item3;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-4\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item4;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-5\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item5;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-6\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item6;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-7\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item7;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-8\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item8;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-9\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item9;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-10\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item10;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-11\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item11;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-12\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item12;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-13\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item13;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-14\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item14;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-15\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item15;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-16\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item16;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-17\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item17;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-18\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item18;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-19\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item19;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-20\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item20;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-21\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item21;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-22\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item22;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-23\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item23;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-24\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item24;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-25\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item25;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-26\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item26;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-27\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item27;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-28\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item28;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-29\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item29;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-30\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item30;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-specific\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/itemspecific;SYNTHETIC QA artigo específico e versão;entidade segundo data:Competência segundo disposição específica identificada\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"}]},\"history\":[{\"version\":\"remission-imports/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T09:39:02.976Z\",\"sourceKey\":\"{\\\"version\\\":\\\"remission-imports/1\\\",\\\"scope\\\":\\\"opportunity:367\\\",\\\"currency\\\":\\\"MZN\\\",\\\"location\\\":{\\\"province_id\\\":\\\"Manica\\\"},\\\"rows\\\":[{\\\"id\\\":\\\"party\\\",\\\"currency\\\":\\\"MZN\\\",\\\"family\\\":\\\"party\\\",\\\"description\\\":\\\"SYNTHETIC QA bens party\\\",\\\"importer\\\":\\\"SYNTHETIC QA importador party\\\",\\\"period\\\":\\\"2026-10\\\",\\\"origin\\\":\\\"projected\\\",\\\"importDate\\\":\\\"2026-10-15\\\",\\\"scope\\\":\\\"SYNTHETIC QA bens/operação/período/condições\\\",\\\"evidence\\\":\\\"SYNTHETIC QA pressupostos expressos\\\",\\\"documentRef\\\":\\\"SYNTHETIC QA documentos\\\",\\\"rights\\\":\\\"exempt\\\",\\\"rightsRef\\\":\\\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\\\",\\\"decision\\\":\\\"not_required\\\",\\\"decisionRef\\\":\\\"\\\",\\\"decisionDate\\\":\\\"2026-10-01\\\",\\\"requestRef\\\":\\\"\\\",\\\"specialRef\\\":\\\"\\\",\\\"ippItem\\\":\\\"3\\\",\\\"ippArticle\\\":\\\"\\\",\\\"patronagePath\\\":\\\"book\\\",\\\"role\\\":\\\"agent\\\",\\\"quantity\\\":\\\"1\\\",\\\"existingQuantity\\\":\\\"0\\\",\\\"limit\\\":\\\"\\\",\\\"limitRef\\\":\\\"SYNTHETIC QA reciprocidade e limite\\\",\\\"history\\\":\\\"none\\\",\\\"previousDate\\\":\\\"\\\",\\\"historyRef\\\":\\\"\\\",\\\"agreementRef\\\":\\\"SYNTHETIC QA acordo e cláusula\\\",\\\"conditions\\\":{\\\"goods\\\":\\\"yes\\\",\\\"scope\\\":\\\"yes\\\",\\\"party\\\":\\\"yes\\\",\\\"equipment\\\":\\\"yes\\\",\\\"nonBusiness\\\":\\\"yes\\\"}},{\\\"id\\\":\\\"patronage-book\\\",\\\"currency\\\":\\\"MZN\\\",\\\"family\\\":\\\"patronage\\\",\\\"description\\\":\\\"SYNTHETIC QA bens 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âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"21\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-22\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-22\",\"importer\":\"SYNTHETIC QA importador ipp-22\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"22\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-23\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-23\",\"importer\":\"SYNTHETIC QA importador ipp-23\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"23\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-24\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-24\",\"importer\":\"SYNTHETIC QA importador ipp-24\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"24\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-25\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-25\",\"importer\":\"SYNTHETIC QA importador ipp-25\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"25\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-26\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-26\",\"importer\":\"SYNTHETIC QA importador ipp-26\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"26\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-27\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-27\",\"importer\":\"SYNTHETIC QA importador ipp-27\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"27\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-28\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-28\",\"importer\":\"SYNTHETIC QA importador ipp-28\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"28\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-29\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-29\",\"importer\":\"SYNTHETIC QA importador ipp-29\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"29\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-30\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-30\",\"importer\":\"SYNTHETIC QA importador ipp-30\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"30\",\"ippArticle\":\"\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}},{\"id\":\"ipp-specific\",\"currency\":\"MZN\",\"family\":\"ipp\",\"description\":\"SYNTHETIC QA bens ipp-specific\",\"importer\":\"SYNTHETIC QA importador ipp-specific\",\"period\":\"2026-10\",\"origin\":\"projected\",\"importDate\":\"2026-10-15\",\"scope\":\"SYNTHETIC QA bens/operação/período/condições\",\"evidence\":\"SYNTHETIC QA pressupostos expressos\",\"documentRef\":\"SYNTHETIC QA documentos\",\"rights\":\"exempt\",\"rightsRef\":\"SYNTHETIC QA isenção de direitos:fundamento e âmbito\",\"decision\":\"planned\",\"decisionRef\":\"SYNTHETIC QA deferimento previsto neste âmbito\",\"decisionDate\":\"2026-10-01\",\"requestRef\":\"SYNTHETIC QA requerimento prévio\",\"specialRef\":\"SYNTHETIC QA cláusula,condições específicas/compromisso de uso\",\"ippItem\":\"specific\",\"ippArticle\":\"SYNTHETIC QA artigo específico e versão\",\"patronagePath\":\"book\",\"role\":\"agent\",\"quantity\":\"1\",\"existingQuantity\":\"0\",\"limit\":\"2\",\"limitRef\":\"SYNTHETIC QA reciprocidade e limite\",\"history\":\"none\",\"previousDate\":\"\",\"historyRef\":\"SYNTHETIC QA histórico externo\",\"agreementRef\":\"SYNTHETIC QA acordo e cláusula\",\"conditions\":{\"goods\":\"yes\",\"scope\":\"yes\",\"ippGoods\":\"yes\",\"ownConditions\":\"yes\",\"priorRequest\":\"yes\",\"use\":\"yes\"}}],\"rows\":[{\"id\":\"party\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Partido político — equipamento para funcionamento próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"patronage-book\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Mecenato — livros/insumos ou fundamento específico, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"patronage-donation\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Mecenato — livros/insumos ou fundamento específico, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"patronage-specific\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Mecenato — livros/insumos ou fundamento específico, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-mission\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-head\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-agent\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-honorary\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-technical\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-agency\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"diplomatic-organisation\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.\",\"reason\":\"Isenção de IVA12(1)b: Veículos diplomáticos/consulares — regime próprio, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-1\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item1;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-2\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item2;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-3\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item3;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-4\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item4;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-5\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item5;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-6\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item6;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-7\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item7;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-8\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item8;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-9\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item9;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-10\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item10;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-11\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item11;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-12\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item12;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-13\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item13;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-14\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item14;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-15\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item15;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-16\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item16;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-17\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item17;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-18\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item18;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-19\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item19;;entidade segundo data:Chefes das Estâncias Aduaneiras\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-20\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item20;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-21\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item21;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-22\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item22;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-23\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item23;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-24\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item24;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-25\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item25;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-26\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item26;;entidade segundo data:Director-Geral das Alfândegas\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-27\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item27;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-28\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item28;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-29\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item29;;entidade segundo data:Ministro das Finanças\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-30\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/item30;;entidade segundo data:Presidente da Autoridade Tributária\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"},{\"id\":\"ipp-specific\",\"status\":\"exempt\",\"importVat\":\"0.00\",\"deduction\":null,\"source\":\"P047 — CIVA12(1)b, redacção Lei22/2022 PDF2/p2252(26), mantida Lei10/2025 PDF13. Lei7/91 art15(1)a/2, exemplar Assembleia/IFES PDF11/p9; Lei14/92 BR42 suplemento PDF23–24 não altera15. Lei4/94 art7 PDF2 e Decreto29/98 BR22-I 5.º suplemento PDF7–9 arts1–7,10–12. Decreto22/2021 BR70-I PDF1–2/p425–426 arts2–9,11–14, revoga3/83. IPP Lei17/2022 BR250 PDF4–5/p2238–2239 art22; Lei8/2025 BR248 suplemento PDF2–3 acrescenta30; Decreto37/2023 arts12(3),27/28 e QuadroV; Decreto27/2026 altera competências desde31/07/2026,30dias após publicação01/07,art3/PDF4/p1012(4). Classificação IVA2026/MZN baseada em isenção de direitos demonstrada; não concede benefício aduaneiro, não calcula direitos, ICE, base ou dedução/campo11.;IPP22/itemspecific;SYNTHETIC QA artigo específico e versão;entidade segundo data:Competência segundo disposição específica identificada\",\"reason\":\"Isenção de IVA12(1)b: Instruções Preliminares da Pauta — fundamento e âmbito próprios, apenas no âmbito da isenção de direitos demonstrada. Cenário condicionado aos pressupostos expressos; não benefício concedido. Sem direitos, ICE, dedução/campo11, soma aos livros internos ou cálculo de alienação; restrições de uso e alterações de destino mantêm o seu regime próprio.\"}]}]}}}"} \ No newline at end of file diff --git a/tests/frontend/iva-remission-imports.test.mjs b/tests/frontend/iva-remission-imports.test.mjs new file mode 100644 index 00000000..168a0ba1 --- /dev/null +++ b/tests/frontend/iva-remission-imports.test.mjs @@ -0,0 +1,17 @@ +import test from 'node:test';import assert from 'node:assert/strict';import fs from 'node:fs'; +import {newRemission,remissionConditions,evaluateRemission,ippItems,ippAuthority,diplomaticRoles,recordRemissions,saveRemissionBook,remissionBook,remissionCurrent,remissionReportRows} from '../../resources/js/lib/iva-remission-imports.ts'; +import {objectiveImportBook} from '../../resources/js/lib/iva-objective-imports.ts'; +const frozen=JSON.parse(fs.readFileSync('tests/frontend/fixtures/iva-remission-preserved.json','utf8')),prior=JSON.parse(frozen.modelo_a_snapshot),draft={...frozen,context_opportunity:'opportunity:367',project_title:'SYNTHETIC QA — P047 quatro famílias'}; +function row(family,id,patch={}){const r={...newRemission(id??family,'MZN'),family,description:'SYNTHETIC QA bens '+(id??family),importer:'SYNTHETIC QA importador '+(id??family),period:'2026-10',importDate:'2026-10-15',scope:'SYNTHETIC QA bens/operação/período/condições',evidence:'SYNTHETIC QA pressupostos expressos',documentRef:'SYNTHETIC QA documentos',rights:'exempt',rightsRef:'SYNTHETIC QA isenção de direitos:fundamento e âmbito',decision:'planned',decisionRef:'SYNTHETIC QA deferimento previsto neste âmbito',decisionDate:'2026-10-01',requestRef:'SYNTHETIC QA requerimento prévio',specialRef:'SYNTHETIC QA cláusula,condições específicas/compromisso de uso',ippItem:'3',patronagePath:'book',role:'agent',quantity:'1',existingQuantity:'0',limit:'2',limitRef:'SYNTHETIC QA reciprocidade e limite',history:'none',historyRef:'SYNTHETIC QA histórico externo',agreementRef:'SYNTHETIC QA acordo e cláusula',...patch};r.conditions=Object.fromEntries(remissionConditions(r).map(([k])=>[k,'yes']));return r;} +const examples=[]; +test('P047 partido: equipamento próprio; sem quota diplomática nem nova aprovação',()=>{const r=row('party','party',{decision:'not_required',decisionRef:'',requestRef:'',specialRef:'',limit:'',historyRef:''});assert.equal(evaluateRemission(r,'MZN').status,'exempt');for(const k of ['equipment','nonBusiness','party'])assert.equal(evaluateRemission({...r,conditions:{...r.conditions,[k]:'no'}},'MZN').status,'not_applicable');examples.push(r);}); +for(const path of ['book','donation','specific'])test('P047 mecenato / '+path,()=>{const r=row('patronage','patronage-'+path,{patronagePath:path,decision:path==='donation'?'planned':'not_required'});const v=evaluateRemission(r,'MZN');assert.equal(v.status,'exempt');assert.equal(v.importVat,'0.00');assert.equal(v.deduction,null);assert.equal(remissionConditions(r).some(([k])=>k==='confirmation'),path==='donation');examples.push(r);}); +for(const[role]of diplomaticRoles)test('P047 categoria diplomática / '+role,()=>{const r=row('diplomatic','diplomatic-'+role,{role,limit:role==='mission'?'8':role==='head'?'3':['honorary','technical'].includes(role)?'1':'2'});assert.equal(evaluateRemission(r,'MZN').status,'exempt');assert.equal(remissionConditions(r).some(([k])=>k==='foreignNonResident'),['agent','technical'].includes(role));examples.push(r);}); +for(const item of ippItems)test('P047 IPP22 / '+item.id,()=>{const r=row('ipp','ipp-'+item.id,{ippItem:item.id});assert.equal(evaluateRemission(r,'MZN').status,'exempt');assert.match(evaluateRemission(r,'MZN').source,new RegExp('item'+item.id+';'));examples.push(r);}); +test('P047 IPP lista exemplificada não substitui condições; outro artigo exige citação',()=>{const r=row('ipp','ipp-specific',{ippItem:'specific',ippArticle:'SYNTHETIC QA artigo específico e versão'});assert.equal(evaluateRemission(r,'MZN').status,'exempt');assert.equal(evaluateRemission({...r,ippArticle:''},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,specialRef:''},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,requestRef:''},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,conditions:{...r.conditions,ownConditions:''}},'MZN').status,'indeterminate');examples.push(r);}); +test('P047 IPP competência não retroage2026; taxa0 não é isenção; encargo do Estado não basta',()=>{assert.match(ippAuthority('3','2026-07-30'),/Director Regional/);assert.match(ippAuthority('3','2026-07-31'),/Director-Geral/);assert.match(ippAuthority('30','2026-07-30'),/por identificar/);assert.match(evaluateRemission(row('ipp','old-authority',{ippItem:'3',decisionDate:'2026-07-30'}),'MZN').source,/Director Regional/);assert.equal(evaluateRemission(row('ipp','missing-date',{decisionDate:''}),'MZN').status,'indeterminate');assert.equal(evaluateRemission(row('ipp','early30',{ippItem:'30',period:'2026-07',importDate:'2026-07-30',decisionDate:'2026-07-30'}),'MZN').status,'indeterminate');for(const item of ['28','30'])for(const rights of ['zero','none','reduced'])assert.equal(evaluateRemission(row('ipp',item,{ippItem:item,rights}),'MZN').status,'not_applicable');}); +test('P047 pedido apresentado nunca concede; previsto apenas projecção; âmbito exacto',()=>{for(const family of ['party','patronage','diplomatic','ipp']){const r=row(family);assert.equal(evaluateRemission({...r,decision:'requested'},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,decision:'denied'},'MZN').status,'not_applicable');assert.equal(evaluateRemission({...r,origin:'effective'},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,origin:'effective',decision:'approved'},'MZN').status,'exempt');assert.equal(evaluateRemission({...r,decisionRef:'',decision:'approved'},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,conditions:{...r.conditions,scope:'no'}},'MZN').status,'not_applicable');}}); +test('P047 desconhecido/fonte ausente/data impossível não viram IVAzero',()=>{const r=row('party');for(const patch of [{rights:''},{rightsRef:''},{scope:''},{documentRef:''},{importer:''},{importDate:'2026-02-30'},{period:'2027-10'},{currency:'USD'},{conditions:{...r.conditions,equipment:''}}]){const v=evaluateRemission({...r,...patch},'MZN');assert.equal(v.status,'indeterminate');assert.equal(v.importVat,null);}assert.equal(evaluateRemission({...r,rights:'zero'},'MZN').status,'not_applicable');}); +test('P047 veículos: quotas e reciprocidade inferiores,5anos,desconhecido; sem extensão de agentes a agências',()=>{const r=row('diplomatic');for(const patch of [{quantity:'3'},{quantity:'2',existingQuantity:'1'},{quantity:'2',limit:'1'}])assert.equal(evaluateRemission({...r,...patch},'MZN').status,'not_applicable');for(const patch of [{history:''},{limit:''},{history:'known',previousDate:'2021-10-16'},{limitRef:''},{quantity:'1.5'},{quantity:'-1'}])assert.equal(evaluateRemission({...r,...patch},'MZN').status,'indeterminate');assert.equal(evaluateRemission({...r,history:'known',previousDate:'2021-10-15'},'MZN').status,'exempt');const agency=row('diplomatic','agency',{role:'agency',limit:'',history:'',historyRef:'',quantity:'',existingQuantity:''});assert.equal(evaluateRemission(agency,'MZN').status,'exempt');assert.equal(evaluateRemission({...agency,agreementRef:''},'MZN').status,'indeterminate');}); +test('P047 veículos:duas linhas do mesmo direito não duplicam limite nem janela5anos',()=>{const a=row('diplomatic','a',{quantity:'2'}),b={...a,id:'b'};assert.deepEqual(recordRemissions(draft,{rows:[a,b]}).result.rows.map(r=>r.status),['indeterminate','indeterminate']);const c={...b,quantity:'1',importDate:'2026-10-16'};assert.deepEqual(recordRemissions(draft,{rows:[{...a,quantity:'1'},c]}).result.rows.map(r=>r.status),['indeterminate','indeterminate']);}); +test('P047 recuperação/histórico/relatório preservam128fechos e quatro percursosQA P058',()=>{let book=recordRemissions(draft,{rows:examples});assert.equal(examples.length,42);assert.equal(remissionCurrent(draft,book),true);const old=structuredClone(book.result);book={...book,rows:book.rows.map((r,i)=>i?r:{...r,scope:'SYNTHETIC QA novo âmbito'})};assert.equal(remissionCurrent(draft,book),false);assert.deepEqual(book.result,old);book=recordRemissions(draft,book);assert.deepEqual(book.history[0],old);draft.modelo_a_snapshot=saveRemissionBook(draft,book);assert.deepEqual(remissionBook(draft),book);const after=JSON.parse(draft.modelo_a_snapshot);for(const[k,v]of Object.entries(prior))assert.deepEqual(after[k],v);assert.equal(remissionBook({...draft,context_opportunity:'opportunity:999'}).rows.length,0);assert.match(remissionReportRows(draft)[0][3],/versão2/);assert.match(remissionReportRows(draft)[0][2],/IVA:0.00/);assert.throws(()=>saveRemissionBook(draft,{rows:[{...examples[0],rightsRef:{bad:true}}]}),/não recuperáveis/);assert.throws(()=>recordRemissions(draft,{rows:[examples[0],examples[0]]}),/distintas/);if(process.env.IVA_REMISSION_FIXTURE)fs.writeFileSync('tests/frontend/fixtures/iva-remission.json',JSON.stringify(draft));});