Reutilize documentos e contrapartes existentes. Classifique o rendimento e o evento aplicável:facturar,pagar e reconhecer o custo são factos distintos. Este incremento calcula10% nos casos digitais/moeda electrónica não residentes,não imputáveis aEP,documentados abaixo. Outros enquadramentos ficam visíveis e indeterminados,sem bloquear estes casos.
{error&&{error}
} + + {book.rows.map(r=>)} +Uma referência é registada uma vez e repartida entre rendimentos sem exceder o montante. Pagamento ao fornecedor não é entrega à AT; pagamentos de IVA conservam o seu vínculo anterior e não são automaticamente usados em IRPC.
{book.payments.map(p=>)} + + {irpcReportRows(draft).map((r,n)=>{r[1]}: {r[2]}{r[3]}
)}Formalidades externas:MRFTA19/39 e guia M/39 preservados. CER/rubricas digitais e remissão67(7)→62(6) por corresponder. Exportar não submete nem obtém aceitação AT. L5 continua aberto;ISPC e IRPS conservam os seus limites anteriores.
{String(e)}
;} +} diff --git a/resources/js/lib/irpc-withholdings.ts b/resources/js/lib/irpc-withholdings.ts new file mode 100644 index 00000000..92146eed --- /dev/null +++ b/resources/js/lib/irpc-withholdings.ts @@ -0,0 +1,80 @@ +import {acquisitionBook,acquisitionScope} from './iva-acquisitions.ts'; +import {salesBook} from './iva-operations.ts'; +import {closureFingerprint} from './iva-closure.ts'; +import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts'; + +export const irpcWithholdingVersion='irpc-L5/1'; +export const irpcWithholdingSource='Lei12/2025,BR248/2025,PDF19/p2180(19):arts5(5/7),20(2)c,62(5)a/b e67(5/7);CIRPC Lei34/2007 arts2,67(3),68,PDF18–19/p768(72–73). Art67(7)remete62(6),enquanto taxa nova consta62(5):divergência formal preservada,sem renumerar o original. MRFTA19/39AT,p1–2. Código2002 revogado não usado. Outros regimes/taxas dependem da correspondência específica,sem zero presumido.'; +type Choice=''|'yes'|'no'; +export type IrpcKind=''|'digital_goods'|'digital_services'|'emoney_commission'|'royalty'|'equipment'|'rent'|'capital'|'services'|'other'; +export const irpcKinds:Array<[IrpcKind,string]>=[['','Por identificar'],['digital_goods','Transmissão de bens digitais'],['digital_services','Prestação de serviços digitais'],['emoney_commission','Comissão de agente de moeda electrónica'],['royalty','Propriedade intelectual/industrial'],['equipment','Uso de equipamento'],['rent','Rendimento predial'],['capital','Aplicação de capitais'],['services','Outras prestações/intermediação'],['other','Outro enquadramento']]; +export type IrpcEvent={kind:'cost'|'payment'|'maturity'|'availability'|'liquidation'|'quantification';date:string;reference:string}; +export type IrpcPayment={id:string;kind:'beneficiary'|'remittance'|'withholding_proof';reference:string;date:string;amount:string;currency:string}; +export type IrpcRow={id:string;direction:'paid'|'received';counterparty:string;documentRef:string;description:string;base:string;currency:string;origin:'projected'|'effective';kind:IrpcKind;recipientIrpc:Choice;payerIrpc:Choice;residence:''|'resident'|'nonresident';permanentEstablishment:Choice;attributable:Choice;mozambique:Choice;qualificationRef:string;specialRelief:''|'none'|'claimed';reliefRef:string;eventsComplete:Choice;events:IrpcEvent[];settlement:''|'none'|'complete';settlementRef:string;allocations:Array<{paymentId:string;amount:string}>;source?:{id:string;key:string;fingerprint:string};}; +export type IrpcResult={id:string;status:'calculated'|'indeterminate'|'outside_scope';reason:string;period:string;eventDate:string;nature:'definitive'|'on_account'|null;rate:number|null;base:FiscalFraction|null;tax:FiscalFraction|null;settled:FiscalFraction|null;outstanding:FiscalFraction|null;direction:IrpcRow['direction']}; +export type IrpcBook={version:1;rows:IrpcRow[];payments:IrpcPayment[];result?:{version:string;key:string;calculatedAt:string;inputs:IrpcRow[];payments:IrpcPayment[];rows:IrpcResult[]};history?:ArrayMapa de trabalho;sem submissão,recepção ou aceitação AT. MRFTA19/39:quadro1 retenção;quadro2 mês/ano único por declaração;quadro7 base/taxa/imposto. CER e correspondência das rubricas digitais/moeda electrónica por esclarecer;67(7)remete62(6),mas taxa nova em62(5). Não preencher assinatura ou uso dos serviços. Não consolidar períodos diferentes nem transformar retenções sofridas em imposto a entregar.
'+irpcReportRows(d).map(r=>''+esc(r[2])+'
'+esc(r[3])+'Instruções do exemplar:prazo nominal dia20 do mês seguinte à dedução,sem ajuste de calendário/prorrogação ou procedimento2026 presumidos. Juros não calculados. GuiaM/39 anterior preservada,sem actualizar remissões do original.
';} diff --git a/resources/js/lib/project-dossier.ts b/resources/js/lib/project-dossier.ts index bf43dcc2..3bec946a 100644 --- a/resources/js/lib/project-dossier.ts +++ b/resources/js/lib/project-dossier.ts @@ -1,3 +1,4 @@ +import {irpcReportRows} from './irpc-withholdings.ts'; import {ispcResidualReportRows} from './ispc-residuals.ts'; import {ispcWithholdingReportRows} from './ispc-withholding.ts'; import {ispcQuarterReportRows} from './ispc-quarter.ts'; @@ -693,6 +694,7 @@ export function buildProjectDossierRows( rows.push(...ispcQuarterReportRows(draft)); rows.push(...ispcWithholdingReportRows(draft)); rows.push(...ispcResidualReportRows(draft)); + rows.push(...irpcReportRows(draft)); rows.push(...fiscalCalculationGapReportRows(draft)); rows.push(...l3FormPreparationReportRows(draft)); const operationRows = salesReportRows(draft); diff --git a/tests/Feature/IrpcWithholdingDraftTest.php b/tests/Feature/IrpcWithholdingDraftTest.php new file mode 100644 index 00000000..4ddbcb5f --- /dev/null +++ b/tests/Feature/IrpcWithholdingDraftTest.php @@ -0,0 +1,21 @@ +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()])); + $d=json_decode(file_get_contents(base_path('tests/frontend/fixtures/irpc-l5-preserved.json')),true,flags:JSON_THROW_ON_ERROR);$personal=['person_type'=>$d['person_type']];unset($d['person_type']); + $id=$this->postJson('/api/v1/simulation-drafts',['personal_snapshot'=>$personal,'economic_snapshot'=>$d],['Idempotency-Key'=>(string)Str::uuid()])->assertCreated()->json('data.id');$recovered=$this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk()->json('data.economic_snapshot');$this->assertSame($d['modelo_a_snapshot'],$recovered['modelo_a_snapshot']); + $s=json_decode($recovered['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR);$key=$d['context_opportunity'];$b=$s['irpcWithholdings'][$key];$this->assertSame('calculated',$b['result']['rows'][0]['status']);$this->assertSame(['numerator'=>'10000','denominator'=>'1'],$b['result']['rows'][0]['tax']);$this->assertSame(['numerator'=>'6000','denominator'=>'1'],$b['result']['rows'][0]['settled']);$this->assertSame(['numerator'=>'4000','denominator'=>'1'],$b['result']['rows'][0]['outstanding']);$this->assertSame('2026-10',$b['result']['rows'][0]['period']);$this->assertSame('received',$b['result']['rows'][1]['direction']);$this->assertSame(['numerator'=>'2000','denominator'=>'1'],$b['result']['rows'][1]['tax']);$this->assertSame(['numerator'=>'500','denominator'=>'1'],$b['result']['rows'][1]['outstanding']); + $old=json_decode(file_get_contents(base_path('tests/frontend/fixtures/ispc-residual-preserved.json')),true,flags:JSON_THROW_ON_ERROR);foreach(json_decode($old['modelo_a_snapshot'],true,flags:JSON_THROW_ON_ERROR)as$k=>$v)$this->assertSame($v,$s[$k],$k.' must be preserved'); + if(is_dir(base_path('outputs/irpc-l5-20261025')))file_put_contents(base_path('outputs/irpc-l5-20261025/recovered.json'),json_encode($recovered,JSON_THROW_ON_ERROR|JSON_UNESCAPED_UNICODE)); + } +} diff --git a/tests/frontend/fixtures/irpc-l5-preserved.json b/tests/frontend/fixtures/irpc-l5-preserved.json new file mode 100644 index 00000000..eae9e5fb --- /dev/null +++ b/tests/frontend/fixtures/irpc-l5-preserved.json @@ -0,0 +1,15 @@ +{ + "purpose": "simulate_only", + "currency": "MZN", + "context_opportunity": "opportunity:375", + "project_title": "SYNTHETIC QA — ISPC residuais", + "province_id": "cf5e81f1-ffbc-535d-b1b6-b44b445c4421", + "selection_labels": { + "province_id": "Manica" + }, + "modelo_a_snapshot": "{\"version\":1,\"books\":{\"opportunity:373\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"history\":[{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"}]},\"opportunity:376\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"singular\",\"origin\":\"projected\",\"assessmentDate\":\"2026-01-01\",\"currency\":\"MZN\",\"mode\":\"occasional\",\"activities\":[],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"\",\"establishments\":\"1\",\"basis\":\"\",\"referenceYear\":\"\",\"annualReference\":\"\",\"annualReferenceRef\":\"\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"\",\"sharesInIspc\":\"\",\"sharesAnonymous\":\"\",\"otherActivities\":\"\",\"unlistedServices\":\"\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"preparation\",\"optionReference\":\"\",\"optionDate\":\"\"}}},\"ispcQuarters\":{\"opportunity:375\":{\"version\":1,\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"result\":{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T14:54:35.092Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T14:54:36.107Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"},\"history\":[{\"key\":\"[\\\"ispc-quarter/1\\\",\\\"opportunity:375\\\",{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},{\\\"calculatedAt\\\":\\\"2026-10-25T12:00:00Z\\\",\\\"key\\\":\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\",\\\"scope\\\":\\\"opportunity:375\\\",\\\"input\\\":{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"status\\\":\\\"compatible\\\",\\\"reason\\\":\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\",\\\"missing\\\":[],\\\"annualReference\\\":{\\\"numerator\\\":\\\"1000000\\\",\\\"denominator\\\":\\\"1\\\"},\\\"optionStatus\\\":\\\"recorded\\\",\\\"optionReason\\\":\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\",\\\"source\\\":\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\"}]\",\"calculatedAt\":\"2026-10-25T12:01:00Z\",\"scope\":\"opportunity:375\",\"input\":{\"year\":\"2026\",\"quarter\":\"2\",\"sales\":[\"100000\",\"200000\",\"\",\"\"],\"salesRefs\":[\"SYNTHETIC QA T1\",\"SYNTHETIC QA T2\",\"\",\"\"],\"annualBandVolume\":\"\",\"annualBandOrigin\":\"\",\"annualBandRef\":\"\",\"coverage\":\"all_taxpayer_activity\"},\"eligibility\":{\"calculatedAt\":\"2026-10-25T12:00:00Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"input\":{\"personType\":\"singular\",\"currency\":\"MZN\",\"origin\":\"projected\",\"operationDate\":\"2026-06-15\",\"quarter\":\"2\",\"noHabitual\":\"yes\",\"territory\":\"yes\",\"sporadic\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA colheita não reiterada\",\"amount\":\"100000\",\"allQuarterOperations\":\"yes\",\"priorYearTurnover\":\"0\",\"priorYearRef\":\"SYNTHETIC QA2025zeroexpresso\",\"organizedRequired\":\"no\",\"option\":\"preparation\",\"optionRef\":\"\",\"optionDate\":\"\",\"settlement\":\"self\",\"annual2026\":\"100000\",\"annualOrigin\":\"forecast\",\"annualRef\":\"SYNTHETIC QA2026\",\"priorInYear\":\"0\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"personType\\\":\\\"singular\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-06-15\\\",\\\"quarter\\\":\\\"2\\\",\\\"noHabitual\\\":\\\"yes\\\",\\\"territory\\\":\\\"yes\\\",\\\"sporadic\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA colheita não reiterada\\\",\\\"amount\\\":\\\"100000\\\",\\\"allQuarterOperations\\\":\\\"yes\\\",\\\"priorYearTurnover\\\":\\\"0\\\",\\\"priorYearRef\\\":\\\"SYNTHETIC QA2025zeroexpresso\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"option\\\":\\\"preparation\\\",\\\"optionRef\\\":\\\"\\\",\\\"optionDate\\\":\\\"\\\",\\\"settlement\\\":\\\"self\\\",\\\"annual2026\\\":\\\"100000\\\",\\\"annualOrigin\\\":\\\"forecast\\\",\\\"annualRef\\\":\\\"SYNTHETIC QA2026\\\",\\\"priorInYear\\\":\\\"0\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"input\":{\"personType\":\"singular\",\"currency\":\"MZN\",\"origin\":\"projected\",\"operationDate\":\"2026-06-15\",\"quarter\":\"2\",\"noHabitual\":\"yes\",\"territory\":\"yes\",\"sporadic\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA colheita não reiterada\",\"amount\":\"100000\",\"allQuarterOperations\":\"yes\",\"priorYearTurnover\":\"0\",\"priorYearRef\":\"SYNTHETIC QA2025zeroexpresso\",\"organizedRequired\":\"no\",\"option\":\"preparation\",\"optionRef\":\"\",\"optionDate\":\"\",\"settlement\":\"self\",\"annual2026\":\"100000\",\"annualOrigin\":\"forecast\",\"annualRef\":\"SYNTHETIC QA2026\",\"priorInYear\":\"0\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC 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residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC sem entrega\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]}],\"payments\":[{\"id\":\"p1\",\"kind\":\"remittance\",\"reference\":\"SYNTHETIC-AT1\",\"date\":\"2026-10-20\",\"amount\":\"6000\",\"currency\":\"MZN\"},{\"id\":\"p2\",\"kind\":\"withholding_proof\",\"reference\":\"SYNTHETIC-PROOF1\",\"date\":\"2026-10-20\",\"amount\":\"1500\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) sobre o rendimento identificado;retenção definitiva67(3) no recorte não residente/não imputável aEP. Qualificação e eventos documentados ou pressupostos expressos;procedimento67(7)/remissão62(6) e CER permanecem separados. Não é IVA nem crédito anual automático.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\"},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) sobre o rendimento identificado;retenção definitiva67(3) no recorte não residente/não imputável aEP. Qualificação e eventos documentados ou pressupostos expressos;procedimento67(7)/remissão62(6) e CER permanecem separados. Não é IVA nem crédito anual automático.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\"}]},{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"digital\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-digital\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"digital_services\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC entrega parcial AT1:6000;saldo4000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p1\\\",\\\"amount\\\":\\\"6000\\\"}]},{\\\"id\\\":\\\"commission\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC QA fornecedor não residente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-commission\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"20000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"emoney_commission\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC custo\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-03\\\",\\\"reference\\\":\\\"SYNTHETIC pagamento do rendimento\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p2\\\",\\\"amount\\\":\\\"1500\\\"}]}],[{\\\"id\\\":\\\"p1\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"SYNTHETIC-AT1\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"amount\\\":\\\"6000\\\",\\\"currency\\\":\\\"MZN\\\"},{\\\"id\\\":\\\"p2\\\",\\\"kind\\\":\\\"withholding_proof\\\",\\\"reference\\\":\\\"SYNTHETIC-PROOF1\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"amount\\\":\\\"1500\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\",\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T16:39:04.892Z\",\"inputs\":[{\"id\":\"digital\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-digital\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"digital_services\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC entrega parcial AT1:6000;saldo4000\",\"allocations\":[{\"paymentId\":\"p1\",\"amount\":\"6000\"}]},{\"id\":\"commission\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC QA fornecedor não residente\",\"documentRef\":\"SYNTHETIC-commission\",\"description\":\"\",\"base\":\"20000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"emoney_commission\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC comissão de agente de intermediação de moeda electrónica;Lei12/2025,20(2)c/62(5)a;não residente/semEP;devedorIRPC nacional\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC custo\"},{\"kind\":\"payment\",\"date\":\"2026-11-03\",\"reference\":\"SYNTHETIC pagamento do rendimento\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC comprovativo de retenção sofrida1500;diferença500por reconciliar\",\"allocations\":[{\"paymentId\":\"p2\",\"amount\":\"1500\"}]}],\"payments\":[{\"id\":\"p1\",\"kind\":\"remittance\",\"reference\":\"SYNTHETIC-AT1\",\"date\":\"2026-10-20\",\"amount\":\"6000\",\"currency\":\"MZN\"},{\"id\":\"p2\",\"kind\":\"withholding_proof\",\"reference\":\"SYNTHETIC-PROOF1\",\"date\":\"2026-10-20\",\"amount\":\"1500\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) sobre o rendimento identificado;retenção definitiva67(3) no recorte não residente/não imputável aEP. Qualificação e eventos documentados ou pressupostos expressos;procedimento67(7)/remissão62(6) e CER permanecem separados. Não é IVA nem crédito anual automático.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"6000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"4000\",\"denominator\":\"1\"},\"direction\":\"paid\"},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) sobre o rendimento identificado;retenção definitiva67(3) no recorte não residente/não imputável aEP. Qualificação e eventos documentados ou pressupostos expressos;procedimento67(7)/remissão62(6) e CER permanecem separados. Não é IVA nem crédito anual automático.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"2000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"1500\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"direction\":\"received\"}]}]}}}", + "fiscal_component": "irpc", + "fiscal_activity": "SYNTHETIC QA canalização", + "fiscal_establishments": "1", + "person_type": "collective" +} diff --git a/tests/frontend/irpc-withholdings.test.mjs b/tests/frontend/irpc-withholdings.test.mjs new file mode 100644 index 00000000..99717f60 --- /dev/null +++ b/tests/frontend/irpc-withholdings.test.mjs @@ -0,0 +1,28 @@ +import test from 'node:test'; +import assert from 'node:assert/strict'; +import fs from 'node:fs'; +import {irpcBook,newIrpcRow,recordIrpc,saveIrpcBook,reuseIrpcSources,irpcCurrent,irpcReportRows,irpcPreparationHtml} from '../../resources/js/lib/irpc-withholdings.ts'; +import {acquisitionBook,newAcquisition,saveAcquisitionBook} from '../../resources/js/lib/iva-acquisitions.ts'; +const seed=JSON.parse(fs.readFileSync(new URL('./fixtures/ispc-residual-preserved.json',import.meta.url),'utf8')); +const draft=()=>({...structuredClone(seed),fiscal_component:'irpc'}); +const row=(id='digital')=>({...newIrpcRow(id),counterparty:'SYNTHETIC QA fornecedor não residente',documentRef:'SYNTHETIC-'+id,base:'100000',kind:'digital_services',recipientIrpc:'yes',payerIrpc:'yes',residence:'nonresident',permanentEstablishment:'no',mozambique:'yes',qualificationRef:'SYNTHETIC QA: SaaS utilizado em Moçambique, devedor nacional,sem EP,Lei12/2025 arts5(5/7)/62(5)b',specialRelief:'none',eventsComplete:'yes',events:[{kind:'cost',date:'2026-10-02',reference:'SYNTHETIC custo'},{kind:'payment',date:'2026-11-03',reference:'SYNTHETIC pagamento do rendimento'}],settlement:'none',settlementRef:'SYNTHETIC sem entrega'}); +const book=(r=row())=>({version:1,rows:[r],payments:[]}); +test('positive digital goods/services and e-money have exact 10 percent and first applicable cost event',()=>{for(const kind of ['digital_goods','digital_services','emoney_commission']){const r=recordIrpc(draft(),book({...row(),kind})).result.rows[0];assert.equal(r.status,'calculated');assert.deepEqual(r.tax,{numerator:'10000',denominator:'1'});assert.equal(r.eventDate,'2026-10-02');assert.equal(r.nature,'definitive');assert.equal(r.period,'2026-10');}}); +test('unknown territory, recipient, payer, EP, event completeness, relief never become zero or nonapplicable',()=>{for(const patch of [{mozambique:''},{recipientIrpc:''},{payerIrpc:''},{permanentEstablishment:''},{eventsComplete:''},{specialRelief:''}]){const r=recordIrpc(draft(),book({...row(),...patch})).result.rows[0];assert.equal(r.status,'indeterminate');assert.equal(r.tax,null);}}); +test('resident and income attributable to EP preserve concrete 68d mapping gap; no 10 or20 automatic',()=>{for(const patch of [{residence:'resident'},{permanentEstablishment:'yes',attributable:'yes'}]){const r=recordIrpc(draft(),book({...row(),...patch})).result.rows[0];assert.equal(r.tax,null);assert.match(r.reason,/68/);}}); +test('nonresident with EP and explicitly nonattributable income has definitive positive branch',()=>assert.equal(recordIrpc(draft(),book({...row(),permanentEstablishment:'yes',attributable:'no'})).result.rows[0].status,'calculated')); +test('ordinary and exceptional income need specific amended rule; no legacy2002 rates',()=>{for(const kind of ['royalty','rent','capital','equipment','services','other']){const r=recordIrpc(draft(),book({...row(),kind})).result.rows[0];assert.equal(r.tax,null);assert.match(r.reason,/20\/2022/);}}); +test('event before2026 is not moved to later payment; impossible dates rejected',()=>{for(const date of ['2025-12-31','2026-02-30']){const r=row();r.events[0].date=date;assert.equal(recordIrpc(draft(),book(r)).result.rows[0].status,'indeterminate');}}); +test('foreign amount and missing base remain indeterminate, explicit zero is distinct',()=>{for(const patch of [{currency:'USD'},{base:''},{base:'-1'}])assert.equal(recordIrpc(draft(),book({...row(),...patch})).result.rows[0].tax,null);assert.deepEqual(recordIrpc(draft(),book({...row(),base:'0'})).result.rows[0].tax,{numerator:'0',denominator:'1'});}); +test('partial remittance is separate from tax and recipient payment cannot settle tax',()=>{const r={...row(),settlement:'complete',allocations:[{paymentId:'p1',amount:'6000'}]};const b={...book(r),payments:[{id:'p1',kind:'remittance',reference:'SYNTHETIC-AT1',date:'2026-10-20',amount:'6000',currency:'MZN'}]};const out=recordIrpc(draft(),b).result.rows[0];assert.deepEqual(out.settled,{numerator:'6000',denominator:'1'});assert.deepEqual(out.outstanding,{numerator:'4000',denominator:'1'});b.payments[0].kind='beneficiary';assert.equal(recordIrpc(draft(),b).result.rows[0].status,'indeterminate');}); +test('received withholding needs matching proof; no yearly credit or buyer debt generated',()=>{const r={...row(),direction:'received',settlement:'complete',allocations:[{paymentId:'p1',amount:'1500'}],base:'20000'};const b={...book(r),payments:[{id:'p1',kind:'withholding_proof',reference:'SYNTHETIC-PROOF1',date:'2026-10-20',amount:'1500',currency:'MZN'}]};const out=recordIrpc(draft(),b).result.rows[0];assert.equal(out.direction,'received');assert.deepEqual(out.outstanding,{numerator:'500',denominator:'1'});assert.equal('annualCredit'in out,false);}); +test('unknown settlement stays null and no-payment with allocations is contradictory',()=>{let r=recordIrpc(draft(),book({...row(),settlement:''})).result.rows[0];assert.equal(r.settled,null);assert.equal(r.tax.numerator,'10000');r=recordIrpc(draft(),book({...row(),allocations:[{paymentId:'p',amount:'1'}]})).result.rows[0];assert.equal(r.status,'indeterminate');}); +test('same remittance can be split but never consumed twice, including other opportunities',()=>{const p={id:'p',kind:'remittance',reference:'SYNTHETIC-SHARED',date:'2026-10-20',amount:'10000',currency:'MZN'},a={...row('a'),settlement:'complete',allocations:[{paymentId:'p',amount:'5000'}]},b={...row('b'),settlement:'complete',allocations:[{paymentId:'p',amount:'5000'}]};let bk={version:1,rows:[a,b],payments:[p]};assert.ok(recordIrpc(draft(),bk).result.rows.every(r=>r.status==='calculated'));bk.rows[1].allocations[0].amount='6000';assert.ok(recordIrpc(draft(),bk).result.rows.every(r=>r.status==='indeterminate'));const d=draft();d.modelo_a_snapshot=saveIrpcBook(d,{version:1,rows:[a],payments:[p]});d.context_opportunity='another';assert.equal(recordIrpc(d,{version:1,rows:[{...b,allocations:[{paymentId:'p',amount:'6000'}]}],payments:[p]}).result.rows[0].status,'indeterminate');}); +test('duplicate document, duplicate proof ID or duplicate reference do not double totals',()=>{const r=row(),d=draft();assert.ok(recordIrpc(d,{version:1,rows:[r,{...r,id:'x'}],payments:[]}).result.rows.every(r=>r.status==='indeterminate'));const p={id:'p',kind:'remittance',reference:'SYNTHETIC-SAME',date:'2026-10-20',amount:'1',currency:'MZN'};assert.throws(()=>saveIrpcBook(d,{...book(),payments:[p,{...p,id:'p2'}]}),/já registado/);}); +test('reuse is idempotent, inherits supplier/document/amount, preserves deliberate edits and detects source delta',()=>{const d=draft(),ab=acquisitionBook(d),a={...newAcquisition('L5-supplier','2026-10','MZN'),supplier:'SYNTHETIC saved supplier',documentRef:'SYNTHETIC invoice',documentLine:'1',net:'100000',description:'SaaS'};d.modelo_a_snapshot=saveAcquisitionBook(d,{...ab,rows:[...ab.rows,a]});let b=reuseIrpcSources(d,irpcBook(d));assert.equal(reuseIrpcSources(d,b).rows.length,b.rows.length);let r=b.rows.find(r=>r.source?.id==='acquisition:L5-supplier');assert.equal(r.counterparty,a.supplier);assert.equal(r.documentRef,'SYNTHETIC invoice / linha 1');r.base='90000';assert.equal(reuseIrpcSources(d,b).rows.find(v=>v.id===r.id).base,'90000');b={version:1,rows:[{...row(),id:r.id,source:r.source}],payments:[]};const current=acquisitionBook(d);d.modelo_a_snapshot=saveAcquisitionBook(d,{...current,rows:current.rows.map(v=>v.id===a.id?{...v,net:'120000'}:v)});assert.match(recordIrpc(d,b).result.rows[0].reason,/origem alterado/);}); +test('save/recover preserves all preexisting maps, history, context separation and frozen report',()=>{const d=draft(),prior=JSON.parse(d.modelo_a_snapshot),b=recordIrpc(d,book());d.modelo_a_snapshot=saveIrpcBook(d,b);const now=JSON.parse(d.modelo_a_snapshot);for(const[k,v]of Object.entries(prior))assert.deepEqual(now[k],v);assert.deepEqual(irpcBook(d).result,b.result);assert.equal(irpcCurrent(d,b),true);b.rows[0].base='200000';assert.equal(irpcCurrent(d,b),false);assert.match(irpcReportRows({...d,modelo_a_snapshot:saveIrpcBook(d,b)})[0][2],/10000.00/);assert.equal(recordIrpc(d,b).history.length,1);d.context_opportunity='other';assert.equal(irpcBook(d).rows.length,0);}); +test('malformed store remains recoverable as explicit error, never overwritten blank',()=>{assert.throws(()=>irpcBook({modelo_a_snapshot:'{"version":1,"books":{},"irpcWithholdings":[]}'}));const d=draft(),b=book();b.rows[0].events=[{kind:'madeup',date:'2026-10-01',reference:'x'}];assert.throws(()=>saveIrpcBook(d,b));}); +test('export escapes private inputs, retains period/nature/gaps and excludes submission claims',()=>{const d=draft(),r={...row(),counterparty:''};d.modelo_a_snapshot=saveIrpcBook(d,recordIrpc(d,book(r)));const html=irpcPreparationHtml(d);assert.ok(!html.includes('