1 line
303 KiB
JSON
1 line
303 KiB
JSON
{"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; 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projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions/1\\\",\\\"sources\\\":[]}:acquisition-allocation/1:{\\\"version\\\":\\\"acquisition-allocation/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 / v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13/2016, PDF14–16; Lei22/2022, art.20; Lei10/2025, arts.18/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B/C: CIVA18(1)(a/b),18(2),19,20(1)(a–f)/20(2)/20(3)(a/b),21. Lei13/2016 PDF14–15,p1426(272–273);Lei22/2022 PDF3,p2252(27),art20(2–3);Lei10/2025 PDF13,p2180(13),18(2)/19(2). Bebidas13(2):Lei13/2016 PDF12,p1426(270). MZN/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13/2016 PDF16/p1426(274);Lei10/2025,18(6),PDF13/p2180(13).22(4)numerador anual semIVA com direito18/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade/actividades/ano2026\",\"source\":\"SYNTHETIC QA contabilidade/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22/25/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A/B: CIVA21(2/5),Lei13/2016 PDF15/p1426(273),23(1),PDF16/p1426(274);RCIVA12/15,Decreto7/2008 PDF3/p101;ModeloA/VAT Return9c0b99a8,p1–2,quadros8/10/11. Crédito anterior/comunicado19/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18/19 mas caixas são19/20;divergência conservada,distinta deP00105/06. D:afectação expressa26+27=25,sem concessão/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19/20 não reutilizados,25/26/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2/quadro9;RCIVA15,Decreto7/2008 PDF3/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5/6/7),Lei13/2016 PDF15–16,p1426(273–274);Lei22/2022 PDF3–4;Lei10/2025 PDF13/p2180(13),21(7a/8revogado/10/13/15). ModeloA/VAT Return9c0b99a8,p2/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78/2017/30/2022/52/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. 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Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\",\"missing\":[],\"annualReference\":{\"numerator\":\"1000000\",\"denominator\":\"1\"},\"optionStatus\":\"recorded\",\"optionReason\":\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\",\"source\":\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\"},\"status\":\"calculated\",\"reason\":\"Apuramento segundo factos e opção documentados. Taxa 12% sobre a parcela ordinária trimestral e 20% apenas sobre o excesso anual. Prestação igual ou superior a 500 MZN: montante a preparar para pagamento. Sem dedução de custos, retenções sofridas presumidas, compensação ou acumulação de prestações dispensadas.\",\"missing\":[],\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"rate\":12,\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"declaration\":true,\"projected\":false,\"source\":\"Lei 9/2025, republicação ISPC, arts 8, 9, 10, 10-A e 11; BR248/2025, PDF11/p2180(11). Taxa do escalão anual aplicada à base trimestral (8(1)a e 9); 20% apenas na parcela em excesso de 4.000.000; actividades cumuladas: taxa mais alta (8(2)). Sem fraccionar os limites anuais por quatro nem copiar o volume do ano anterior. Preparação do apuramento; sem submissão ou pagamento AT.\"}]}},\"ispcResiduals\":{\"opportunity:376\":{\"occasional\":{\"version\":1,\"kind\":\"occasional\",\"input\":{\"personType\":\"singular\",\"currency\":\"MZN\",\"origin\":\"projected\",\"operationDate\":\"2026-06-15\",\"quarter\":\"2\",\"noHabitual\":\"yes\",\"territory\":\"yes\",\"sporadic\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA colheita não reiterada\",\"amount\":\"100000\",\"allQuarterOperations\":\"yes\",\"priorYearTurnover\":\"0\",\"priorYearRef\":\"SYNTHETIC QA2025zeroexpresso\",\"organizedRequired\":\"no\",\"option\":\"preparation\",\"optionRef\":\"\",\"optionDate\":\"\",\"settlement\":\"self\",\"annual2026\":\"100000\",\"annualOrigin\":\"forecast\",\"annualRef\":\"SYNTHETIC QA2026\",\"priorInYear\":\"0\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:376\\\",\\\"occasional\\\",{\\\"personType\\\":\\\"singular\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"operationDate\\\":\\\"2026-06-15\\\",\\\"quarter\\\":\\\"2\\\",\\\"noHabitual\\\":\\\"yes\\\",\\\"territory\\\":\\\"yes\\\",\\\"sporadic\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA colheita não reiterada\\\",\\\"amount\\\":\\\"100000\\\",\\\"allQuarterOperations\\\":\\\"yes\\\",\\\"priorYearTurnover\\\":\\\"0\\\",\\\"priorYearRef\\\":\\\"SYNTHETIC QA2025zeroexpresso\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"option\\\":\\\"preparation\\\",\\\"optionRef\\\":\\\"\\\",\\\"optionDate\\\":\\\"\\\",\\\"settlement\\\":\\\"self\\\",\\\"annual2026\\\":\\\"100000\\\",\\\"annualOrigin\\\":\\\"forecast\\\",\\\"annualRef\\\":\\\"SYNTHETIC QA2026\\\",\\\"priorInYear\\\":\\\"0\\\",\\\"buyerIspc\\\":\\\"\\\",\\\"unregistered\\\":\\\"\\\",\\\"buyerAnnualPurchases\\\":\\\"\\\",\\\"withheldActual\\\":\\\"\\\",\\\"withheldRef\\\":\\\"\\\"},null]\",\"scope\":\"opportunity:376\",\"calculatedAt\":\"2026-10-25T15:40:00Z\",\"status\":\"calculated\",\"reason\":\"Cenário declarado;sem adesão automática. Operações ocasionais próprias3(3–4),base trimestral9,taxa3%e20%somente no excesso de vendas acima4.000.000. Não há retenção presumida nem dedução de custos/IVA.\",\"missing\":[],\"input\":{\"personType\":\"singular\",\"currency\":\"MZN\",\"origin\":\"projected\",\"operationDate\":\"2026-06-15\",\"quarter\":\"2\",\"noHabitual\":\"yes\",\"territory\":\"yes\",\"sporadic\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA colheita não reiterada\",\"amount\":\"100000\",\"allQuarterOperations\":\"yes\",\"priorYearTurnover\":\"0\",\"priorYearRef\":\"SYNTHETIC QA2025zeroexpresso\",\"organizedRequired\":\"no\",\"option\":\"preparation\",\"optionRef\":\"\",\"optionDate\":\"\",\"settlement\":\"self\",\"annual2026\":\"100000\",\"annualOrigin\":\"forecast\",\"annualRef\":\"SYNTHETIC QA2026\",\"priorInYear\":\"0\",\"buyerIspc\":\"\",\"unregistered\":\"\",\"buyerAnnualPurchases\":\"\",\"withheldActual\":\"\",\"withheldRef\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"3000\",\"denominator\":\"1\"}},\"details\":{\"IRPS\":\"Acto isolado8(3h)referente a8(2a),não previsível/reiterado8(4);família3(4)ISPC. Não se infere pelo nome do sector.\",\"rate\":\"3\",\"declaration\":\"Mantida mesmo quando prestação inferior500MZN\"},\"source\":\"ISPC Lei9/2025 arts3(3–4),4,5,8,9,10-A,12(3);BR248 PDF10–11. IRPS republicação Lei19/2017,BR202/7.ºsuplemento,art8(3h,4),9;PDF4/p2602(128). Lei11/2025 não altera estes artigos. Operação imprevisível/não reiterada, pessoa singular sem actividade habitual e famílias restritas; imposto próprio distinto de retenção liberatória documentada.\"}}},\"opportunity:375\":{\"acquisitions\":{\"version\":1,\"kind\":\"acquisitions\",\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"acquisitions\\\",{\\\"route\\\":\\\"irps_isolated\\\",\\\"noIspcOnExcess\\\":\\\"yes\\\",\\\"isolatedAct\\\":\\\"yes\\\",\\\"incomeInMoz\\\":\\\"yes\\\",\\\"grossExcess\\\":\\\"100000\\\",\\\"grossRef\\\":\\\"QA base ilíquida\\\",\\\"supplierOptionRef\\\":\\\"\\\",\\\"reference\\\":\\\"QA acto57k\\\"},[{\\\"applicable\\\":\\\"yes\\\",\\\"quarter\\\":\\\"2\\\",\\\"base\\\":\\\"200000\\\",\\\"priorAnnualPurchases\\\":\\\"2400000\\\",\\\"naturalOccasional\\\":\\\"yes\\\",\\\"unregistered\\\":\\\"yes\\\",\\\"related\\\":\\\"yes\\\",\\\"activity\\\":\\\"agriculture\\\",\\\"reference\\\":\\\"SYNTHETIC QA aquisição/ordem e acumulado\\\"},{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"},\\\"[\\\\\\\"ispc-eligibility/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"}]\\\"]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:41:00Z\",\"status\":\"calculated\",\"reason\":\"Correspondência positiva independente:IRPS57(2k)acto isolado,20%sobre rendimento ilíquido57(4)da parcela identificada,sem opçãoISPCaplicável. Não se usa taxa20%do excesso de vendasISPC. Retenções5%e20%separadas,não são crédito do imposto próprio do adquirente.\",\"missing\":[],\"input\":{\"route\":\"irps_isolated\",\"noIspcOnExcess\":\"yes\",\"isolatedAct\":\"yes\",\"incomeInMoz\":\"yes\",\"grossExcess\":\"100000\",\"grossRef\":\"QA base ilíquida\",\"supplierOptionRef\":\"\",\"reference\":\"QA acto57k\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"prior\":{\"numerator\":\"2400000\",\"denominator\":\"1\"},\"covered\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"coveredTax\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"excessTax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"total\":{\"numerator\":\"25000\",\"denominator\":\"1\"}},\"details\":{\"quarter\":\"2\",\"acquisitionRef\":\"SYNTHETIC QA aquisição/ordem e acumulado\"},\"source\":\"ISPC12(3–4):limite global anual2.500.000MZN para factura por conta/retencão5%. Parcela acima do limite não adquire taxa por ultrapassagem. IRPS57(1,2k,4),republicação19/2017 PDF13/p2602(137),e65(1)naLei11/2025 PDF17:acto isolado qualificado e sem opçãoISPC aplicável,20%sobre rendimento ilíquido declarado; não confundir com20%do excesso de vendasISPC8(1)d.\"}},\"formalities\":{\"version\":1,\"kind\":\"formalities\",\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"result\":{\"key\":\"[\\\"ispc-residual/1\\\",\\\"opportunity:375\\\",\\\"formalities\\\",{\\\"sourceKind\\\":\\\"quarter\\\",\\\"name\\\":\\\"\\\",\\\"nuit\\\":\\\"\\\",\\\"fiscalArea\\\":\\\"\\\",\\\"address\\\":\\\"\\\",\\\"declaration\\\":\\\"initial\\\",\\\"formMonth\\\":\\\"\\\",\\\"formYear\\\":\\\"2026\\\",\\\"formPeriodRef\\\":\\\"\\\",\\\"interestSituation\\\":\\\"\\\",\\\"interestAmount\\\":\\\"\\\",\\\"interestRef\\\":\\\"\\\",\\\"externalStatus\\\":\\\"preparation\\\",\\\"externalRef\\\":\\\"\\\",\\\"externalDate\\\":\\\"\\\"},[{\\\"year\\\":\\\"2026\\\",\\\"quarter\\\":\\\"2\\\",\\\"sales\\\":[\\\"100000\\\",\\\"200000\\\",\\\"\\\",\\\"\\\"],\\\"salesRefs\\\":[\\\"SYNTHETIC QA T1\\\",\\\"SYNTHETIC QA T2\\\",\\\"\\\",\\\"\\\"],\\\"annualBandVolume\\\":\\\"\\\",\\\"annualBandOrigin\\\":\\\"\\\",\\\"annualBandRef\\\":\\\"\\\",\\\"coverage\\\":\\\"all_taxpayer_activity\\\"},\\\"[\\\\\\\"ispc-quarter/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",{\\\\\\\"year\\\\\\\":\\\\\\\"2026\\\\\\\",\\\\\\\"quarter\\\\\\\":\\\\\\\"2\\\\\\\",\\\\\\\"sales\\\\\\\":[\\\\\\\"100000\\\\\\\",\\\\\\\"200000\\\\\\\",\\\\\\\"\\\\\\\",\\\\\\\"\\\\\\\"],\\\\\\\"salesRefs\\\\\\\":[\\\\\\\"SYNTHETIC QA T1\\\\\\\",\\\\\\\"SYNTHETIC QA 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QA canalização\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"territory\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"yes\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"establishments\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"basis\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"previous_year\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"referenceYear\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2025\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReference\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"1000000\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"annualReferenceRef\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"SYNTHETIC QA 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QA opção ISPC2026\\\\\\\\\\\\\\\",\\\\\\\\\\\\\\\"optionDate\\\\\\\\\\\\\\\":\\\\\\\\\\\\\\\"2026-01-01\\\\\\\\\\\\\\\"}]\\\\\\\",\\\\\\\"scope\\\\\\\":\\\\\\\"opportunity:375\\\\\\\",\\\\\\\"input\\\\\\\":{\\\\\\\"entityRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"personType\\\\\\\":\\\\\\\"collective\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"effective\\\\\\\",\\\\\\\"assessmentDate\\\\\\\":\\\\\\\"2026-10-25\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"regular\\\\\\\",\\\\\\\"activities\\\\\\\":[\\\\\\\"services12\\\\\\\"],\\\\\\\"activityDescription\\\\\\\":\\\\\\\"SYNTHETIC QA canalização\\\\\\\",\\\\\\\"territory\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"establishments\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"previous_year\\\\\\\",\\\\\\\"referenceYear\\\\\\\":\\\\\\\"2025\\\\\\\",\\\\\\\"annualReference\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"annualReferenceRef\\\\\\\":\\\\\\\"SYNTHETIC QA acesso2025\\\\\\\",\\\\\\\"forecastConfirmed\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"forecastConfirmationRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"organizedRequired\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesInIspc\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"sharesAnonymous\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"otherActivities\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"unlistedServices\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"liberalDaysSameEntity\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"liberalClientRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeChosen\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"generalThreeYearsCompleted\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"generalRegimeRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"option\\\\\\\":\\\\\\\"opted\\\\\\\",\\\\\\\"optionReference\\\\\\\":\\\\\\\"SYNTHETIC QA opção ISPC2026\\\\\\\",\\\\\\\"optionDate\\\\\\\":\\\\\\\"2026-01-01\\\\\\\"},\\\\\\\"status\\\\\\\":\\\\\\\"compatible\\\\\\\",\\\\\\\"reason\\\\\\\":\\\\\\\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. Volume do ano emcurso,trimestre,excesso,taxas,mínimo e retenções não são apurados neste incremento.\\\\\\\",\\\\\\\"missing\\\\\\\":[],\\\\\\\"annualReference\\\\\\\":{\\\\\\\"numerator\\\\\\\":\\\\\\\"1000000\\\\\\\",\\\\\\\"denominator\\\\\\\":\\\\\\\"1\\\\\\\"},\\\\\\\"optionStatus\\\\\\\":\\\\\\\"recorded\\\\\\\",\\\\\\\"optionReason\\\\\\\":\\\\\\\"Opção registada segundo documento ou pressuposto declarado;sem submissãoAT ou reescrita dos livros deIVA/IRPC/IRPS.\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"L4-A:Lei9/2025,BR248/1.ºsuplemento,republicaçãoISPC,arts2–5,9-A/13;PDF10–11/p2180(10–11);vigência2026art6/PDF9. Enquadramento preliminar de actividade habitual;opção separada;sem liquidação trimestral,retenção,submissão ou alteração de IVA/IRPC/IRPS.\\\\\\\"}]\\\",true]]\",\"scope\":\"opportunity:375\",\"calculatedAt\":\"2026-10-25T15:42:00Z\",\"status\":\"partial\",\"reason\":\"Preparação dos campos identificados do B–Geral,com cálculo e prestação separados. O Modelo30antigo não recebe taxas2026. Submissão,recepção e pagamento são actos externos;este registo conserva referências e histórico,sem os efectuar ou certificar.\",\"missing\":[\"NUIT9dígitos,nome,área fiscal/UGC e domicílio para formalização;preparação do cálculo não exige esses campos\",\"Mês/ano a inscrever no quadro2e instrução/correspondência utilizada; não preencher automaticamente com mês de pagamento\",\"Situação dos juros compensatórios e suporte;desconhecido não é zero\"],\"input\":{\"sourceKind\":\"quarter\",\"name\":\"\",\"nuit\":\"\",\"fiscalArea\":\"\",\"address\":\"\",\"declaration\":\"initial\",\"formMonth\":\"\",\"formYear\":\"2026\",\"formPeriodRef\":\"\",\"interestSituation\":\"\",\"interestAmount\":\"\",\"interestRef\":\"\",\"externalStatus\":\"preparation\",\"externalRef\":\"\",\"externalDate\":\"\"},\"amounts\":{\"base\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"payment\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"ordinary\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"excess\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8base01\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"q8tax05\":{\"numerator\":\"24000\",\"denominator\":\"1\"},\"q8base02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"q8tax06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"finalPayment\":null},\"details\":{\"quarter\":\"2\",\"rate\":\"12\",\"sourceDate\":\"2026-10-25T14:54:36.107Z\",\"q8rate01\":\"12\",\"q8rate02\":\"20\",\"model\":\"Modelo B–Geral;comunicadoAT9/2026\",\"paymentMonth\":\"Julho2026\",\"formPeriod\":\"Indeterminado:quadro2pede mês/ano;comunicado identifica trimestre/mês de pagamento,sem resolver a codificação do período\"},\"source\":\"AT Comunicado9/2026,06/10/2026,p1:ModeloB–Geral enquanto se ajusta sistema;pagamentos trimestrais emJaneiro/Abril/Julho/Outubro. AT ModeloBGeral2p:quadros1/2/3/5/6/8/10. Modelo30 disponível contém75.000/3%antigos,não usado para calcular2026. Sem submissãoAT automática.\"}}}},\"ispcWithholdings\":{\"opportunity:375\":{\"version\":1,\"input\":{\"applicable\":\"yes\",\"quarter\":\"2\",\"base\":\"200000\",\"priorAnnualPurchases\":\"2400000\",\"naturalOccasional\":\"yes\",\"unregistered\":\"yes\",\"related\":\"yes\",\"activity\":\"agriculture\",\"reference\":\"SYNTHETIC QA aquisição/ordem e acumulado\"}}},\"irpcWithholdings\":{\"opportunity:375\":{\"version\":1,\"rows\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"history\":[{\"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\\\":\\\"foreign-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC nonresident supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"1000\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC IRPC remittance5000\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p3\\\",\\\"amount\\\":\\\"5000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA 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supplier\\\",\\\"documentRef\\\":\\\"SYNTHETIC-special-telecom\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"telecom\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"none\\\",\\\"settlementRef\\\":\\\"SYNTHETIC no remittance\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"yes\\\",\\\"reference\\\":\\\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\\\"}},{\\\"id\\\":\\\"resident-royalty\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"SYNTHETIC titular residente de patente\\\",\\\"documentRef\\\":\\\"SYNTHETIC-resident-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"50000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"resident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"none\\\",\\\"settlementRef\\\":\\\"SYNTHETIC no remittance\\\",\\\"allocations\\\":[],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\\\"}},{\\\"id\\\":\\\"received-foreign-royalty\\\",\\\"direction\\\":\\\"received\\\",\\\"counterparty\\\":\\\"SYNTHETIC devedor nacional da retenção\\\",\\\"documentRef\\\":\\\"SYNTHETIC-received-foreign-royalty\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100\\\",\\\"currency\\\":\\\"USD\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"SYNTHETIC applicable cost\\\"},{\\\"kind\\\":\\\"payment\\\",\\\"date\\\":\\\"2026-11-02\\\",\\\"reference\\\":\\\"SYNTHETIC payment\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"SYNTHETIC proof10USD converted640MZN\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p4\\\",\\\"amount\\\":\\\"640\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"reference\\\":\\\"SYNTHETIC exact category facts;CIRPC62/67\\\"},\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[{\\\"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\\\"},{\\\"id\\\":\\\"p3\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"SYNTHETIC-IRPC-AT5000\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"amount\\\":\\\"5000\\\",\\\"currency\\\":\\\"MZN\\\"},{\\\"id\\\":\\\"p4\\\",\\\"kind\\\":\\\"withholding_proof\\\",\\\"reference\\\":\\\"SYNTHETIC-IRPC-USD10\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"amount\\\":\\\"10\\\",\\\"currency\\\":\\\"USD\\\",\\\"fxSelection\\\":{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\",\\\"applied\\\":{\\\"column\\\":\\\"mean\\\",\\\"rate\\\":\\\"64\\\",\\\"date\\\":\\\"2026-10-20\\\",\\\"source\\\":\\\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\\\",\\\"selectedAt\\\":\\\"2026-10-25T17:01:17.452Z\\\",\\\"selectionKey\\\":\\\"{\\\\\\\"nature\\\\\\\":\\\\\\\"commercial\\\\\\\",\\\\\\\"submissionDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinDate\\\\\\\":\\\\\\\"2026-10-20\\\\\\\",\\\\\\\"bulletinRef\\\\\\\":\\\\\\\"SYNTHETIC fictional BM bulletin for QA\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"SYNTHETIC archived QA exemplar\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"USD\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"mzn_per_unit\\\\\\\",\\\\\\\"bulletinPerspective\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"relation\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"buy\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"sell\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mean\\\\\\\":\\\\\\\"64\\\\\\\",\\\\\\\"mode\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"exceptionRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionScope\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionDate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"exceptionRate\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"issuer\\\\\\\":\\\\\\\"Banco de Moçambique\\\\\\\"}\\\"}}}],[\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\",\\\"\\\"],[],[\\\"\\\"]]\",\"calculatedAt\":\"2026-10-25T17:06:39.834Z\",\"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\"}]},{\"id\":\"foreign-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-foreign-royalty\",\"description\":\"\",\"base\":\"1000\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC IRPC remittance5000\",\"allocations\":[{\"paymentId\":\"p3\",\"amount\":\"5000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}},\"fxLink\":{\"id\":\"retention-fx\",\"fingerprint\":\"2715:373942d201e1d7f5\"}},{\"id\":\"special-telecom\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC nonresident supplier\",\"documentRef\":\"SYNTHETIC-special-telecom\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"telecom\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC serviços de telecomunicações prestados por entidade não residente semEP;devedorIRPCnacional;art62(4)a\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"none\",\"settlementRef\":\"SYNTHETIC no remittance\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"yes\",\"reference\":\"SYNTHETIC contrato de telecomunicações e suporte de natureza específica62(4)a;não montagem genérica\"}},{\"id\":\"resident-royalty\",\"direction\":\"paid\",\"counterparty\":\"SYNTHETIC titular residente de patente\",\"documentRef\":\"SYNTHETIC-resident-royalty\",\"description\":\"\",\"base\":\"50000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"resident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC titular residente sujeitoIRPC;rendimento de patente não digital67(1)a;devedorIRPCnacional;sem benefício invocado\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"none\",\"settlementRef\":\"SYNTHETIC no remittance\",\"allocations\":[],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC patente não digital;imposto por conta67(3)/taxa62(1)\"}},{\"id\":\"received-foreign-royalty\",\"direction\":\"received\",\"counterparty\":\"SYNTHETIC devedor nacional da retenção\",\"documentRef\":\"SYNTHETIC-received-foreign-royalty\",\"description\":\"\",\"base\":\"100\",\"currency\":\"USD\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"SYNTHETIC ordinary non-digital patent income,IRPCpayer/recipient,Mozambique source,noEP\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"SYNTHETIC applicable cost\"},{\"kind\":\"payment\",\"date\":\"2026-11-02\",\"reference\":\"SYNTHETIC payment\"}],\"settlement\":\"complete\",\"settlementRef\":\"SYNTHETIC proof10USD converted640MZN\",\"allocations\":[{\"paymentId\":\"p4\",\"amount\":\"640\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"reference\":\"SYNTHETIC exact category facts;CIRPC62/67\"},\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"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\"},{\"id\":\"p3\",\"kind\":\"remittance\",\"reference\":\"SYNTHETIC-IRPC-AT5000\",\"date\":\"2026-10-20\",\"amount\":\"5000\",\"currency\":\"MZN\"},{\"id\":\"p4\",\"kind\":\"withholding_proof\",\"reference\":\"SYNTHETIC-IRPC-USD10\",\"date\":\"2026-10-20\",\"amount\":\"10\",\"currency\":\"USD\",\"fxSelection\":{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-20\",\"bulletinDate\":\"2026-10-20\",\"bulletinRef\":\"SYNTHETIC fictional BM bulletin for QA\",\"source\":\"SYNTHETIC archived QA exemplar\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\",\"issuer\":\"Banco de Moçambique\",\"applied\":{\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectedAt\":\"2026-10-25T17:01:17.452Z\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\"}}}],\"rows\":[{\"id\":\"digital\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"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\",\"conversion\":null},{\"id\":\"commission\",\"status\":\"calculated\",\"reason\":\"Taxa10%62(5) no âmbito digital/moeda electrónica demonstrado;retenção definitiva67(3). Procedimento67(7)/remissão62(6) e CER permanecem separados. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"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\",\"conversion\":null},{\"id\":\"foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"64000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"12800\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"5000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"7800\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":{\"originalAmount\":\"1000\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}},{\"id\":\"special-telecom\",\"status\":\"calculated\",\"reason\":\"Taxa especial10%62(4),redacçãoLei19/2013,conservada emLei20/2022 eLei12/2025;entidade não residente semEP e categoria específica identificadas. Não é a taxa digital62(5). Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":10,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"resident-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"on_account\",\"rate\":20,\"base\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"10000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null},{\"id\":\"received-foreign-royalty\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"6400\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"1280\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"640\",\"denominator\":\"1\"},\"direction\":\"received\",\"conversion\":{\"originalAmount\":\"100\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}],\"paymentConversions\":{\"p1\":null,\"p2\":null,\"p3\":null,\"p4\":{\"originalAmount\":\"10\",\"originalCurrency\":\"USD\",\"convertedCurrency\":\"MZN\",\"column\":\"mean\",\"rate\":\"64\",\"date\":\"2026-10-20\",\"direction\":\"mzn_per_unit\",\"source\":\"SYNTHETIC fictional BM bulletin for QA;SYNTHETIC archived QA exemplar;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.\",\"selectionKey\":\"{\\\"nature\\\":\\\"commercial\\\",\\\"submissionDate\\\":\\\"2026-10-20\\\",\\\"bulletinDate\\\":\\\"2026-10-20\\\",\\\"bulletinRef\\\":\\\"SYNTHETIC fictional BM bulletin for QA\\\",\\\"source\\\":\\\"SYNTHETIC archived QA exemplar\\\",\\\"sourceCurrency\\\":\\\"USD\\\",\\\"direction\\\":\\\"mzn_per_unit\\\",\\\"bulletinPerspective\\\":\\\"\\\",\\\"relation\\\":\\\"\\\",\\\"buy\\\":\\\"\\\",\\\"sell\\\":\\\"\\\",\\\"mean\\\":\\\"64\\\",\\\"mode\\\":\\\"general\\\",\\\"exceptionRef\\\":\\\"\\\",\\\"exceptionScope\\\":\\\"\\\",\\\"exceptionDate\\\":\\\"\\\",\\\"exceptionRate\\\":\\\"\\\",\\\"issuer\\\":\\\"Banco de Moçambique\\\"}\",\"rounding\":\"Mesmo convertCents entregue;conversão à unidade de0,000001MZN;apresentação separada,não regra nova de arredondamento do imposto.\"}}}],\"result\":{\"version\":\"irpc-L5/1\",\"key\":\"[\\\"irpc-L5/1\\\",\\\"opportunity:375\\\",[{\\\"id\\\":\\\"principal\\\",\\\"direction\\\":\\\"paid\\\",\\\"counterparty\\\":\\\"QA contraparte\\\",\\\"documentRef\\\":\\\"QA-principal\\\",\\\"description\\\":\\\"\\\",\\\"base\\\":\\\"100000\\\",\\\"currency\\\":\\\"MZN\\\",\\\"origin\\\":\\\"projected\\\",\\\"kind\\\":\\\"royalty\\\",\\\"recipientIrpc\\\":\\\"yes\\\",\\\"payerIrpc\\\":\\\"yes\\\",\\\"residence\\\":\\\"nonresident\\\",\\\"permanentEstablishment\\\":\\\"no\\\",\\\"attributable\\\":\\\"\\\",\\\"mozambique\\\":\\\"yes\\\",\\\"qualificationRef\\\":\\\"QA contrato e residência\\\",\\\"specialRelief\\\":\\\"none\\\",\\\"reliefRef\\\":\\\"\\\",\\\"eventsComplete\\\":\\\"yes\\\",\\\"events\\\":[{\\\"kind\\\":\\\"cost\\\",\\\"date\\\":\\\"2026-10-02\\\",\\\"reference\\\":\\\"QA custo\\\"}],\\\"settlement\\\":\\\"complete\\\",\\\"settlementRef\\\":\\\"QA reconciliação\\\",\\\"allocations\\\":[{\\\"paymentId\\\":\\\"p\\\",\\\"amount\\\":\\\"3000\\\"}],\\\"ordinary\\\":{\\\"nonDigital\\\":\\\"yes\\\",\\\"capitalType\\\":\\\"\\\",\\\"rentOwnPropertyManagement\\\":\\\"\\\",\\\"specialFacts\\\":\\\"\\\",\\\"capitalSeatAndManagement\\\":\\\"\\\",\\\"reference\\\":\\\"QA royalties não digitais\\\"}}],[{\\\"id\\\":\\\"p\\\",\\\"kind\\\":\\\"remittance\\\",\\\"reference\\\":\\\"QA entrega IRPC\\\",\\\"date\\\":\\\"2026-11-15\\\",\\\"amount\\\":\\\"3000\\\",\\\"currency\\\":\\\"MZN\\\"}],[\\\"\\\"],[]]\",\"calculatedAt\":\"2026-10-25T18:16:20.656Z\",\"inputs\":[{\"id\":\"principal\",\"direction\":\"paid\",\"counterparty\":\"QA contraparte\",\"documentRef\":\"QA-principal\",\"description\":\"\",\"base\":\"100000\",\"currency\":\"MZN\",\"origin\":\"projected\",\"kind\":\"royalty\",\"recipientIrpc\":\"yes\",\"payerIrpc\":\"yes\",\"residence\":\"nonresident\",\"permanentEstablishment\":\"no\",\"attributable\":\"\",\"mozambique\":\"yes\",\"qualificationRef\":\"QA contrato e residência\",\"specialRelief\":\"none\",\"reliefRef\":\"\",\"eventsComplete\":\"yes\",\"events\":[{\"kind\":\"cost\",\"date\":\"2026-10-02\",\"reference\":\"QA custo\"}],\"settlement\":\"complete\",\"settlementRef\":\"QA reconciliação\",\"allocations\":[{\"paymentId\":\"p\",\"amount\":\"3000\"}],\"ordinary\":{\"nonDigital\":\"yes\",\"capitalType\":\"\",\"rentOwnPropertyManagement\":\"\",\"specialFacts\":\"\",\"capitalSeatAndManagement\":\"\",\"reference\":\"QA royalties não digitais\"}}],\"payments\":[{\"id\":\"p\",\"kind\":\"remittance\",\"reference\":\"QA entrega IRPC\",\"date\":\"2026-11-15\",\"amount\":\"3000\",\"currency\":\"MZN\"}],\"rows\":[{\"id\":\"principal\",\"status\":\"calculated\",\"reason\":\"Taxa20%62(1),com62(2/3) quando aplicável;incidência67(1),natureza67(3). Lei20/2022,p2731,confrontada:as medidas agrícolas terminam31/12/2025 e não são transportadas para2026. Sem aplicar10% digital a rendimentos não digitais. Base separada do IVA;entrega/prova e liquidação anual mantêm reconciliação própria.\",\"period\":\"2026-10\",\"eventDate\":\"2026-10-02\",\"nature\":\"definitive\",\"rate\":20,\"base\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"tax\":{\"numerator\":\"20000\",\"denominator\":\"1\"},\"settled\":{\"numerator\":\"3000\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"17000\",\"denominator\":\"1\"},\"direction\":\"paid\",\"conversion\":null}],\"paymentConversions\":{\"p\":null}},\"mrfta\":{\"version\":1,\"period\":\"2026-10\",\"declaration\":\"initial\",\"timing\":\"late\",\"nuit\":\"999999999\",\"name\":\"QA sujeito passivo\",\"commercialName\":\"QA\",\"taxArea\":\"QA área fiscal\",\"address\":\"QA domicílio\",\"contact\":\"qa@example.invalid\",\"completeness\":\"yes\",\"completenessRef\":\"QA conferência do período e livros\",\"otherRubrics\":\"none\",\"otherRubricsRef\":\"QA ausência documentada de IRPS/tributação autónoma/outros valores\",\"codes\":[{\"rowId\":\"principal\",\"cer\":\"999\",\"reference\":\"QA CER fictício, apenas teste\"}],\"interest\":{\"mode\":\"assessment\",\"period\":\"2026-10\",\"amount\":\"500\",\"reference\":\"QA liquidação de juros compensatórios\",\"date\":\"2026-11-25\",\"dueDate\":\"\",\"dueReference\":\"\"}},\"mrftaHistory\":[],\"mrftaResult\":{\"key\":\"[\\\"MRFTA-L5/1\\\",{\\\"version\\\":\\\"irpc-L5/1\\\",\\\"key\\\":\\\"[\\\\\\\"irpc-L5/1\\\\\\\",\\\\\\\"opportunity:375\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"principal\\\\\\\",\\\\\\\"direction\\\\\\\":\\\\\\\"paid\\\\\\\",\\\\\\\"counterparty\\\\\\\":\\\\\\\"QA contraparte\\\\\\\",\\\\\\\"documentRef\\\\\\\":\\\\\\\"QA-principal\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"base\\\\\\\":\\\\\\\"100000\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"origin\\\\\\\":\\\\\\\"projected\\\\\\\",\\\\\\\"kind\\\\\\\":\\\\\\\"royalty\\\\\\\",\\\\\\\"recipientIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"payerIrpc\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"residence\\\\\\\":\\\\\\\"nonresident\\\\\\\",\\\\\\\"permanentEstablishment\\\\\\\":\\\\\\\"no\\\\\\\",\\\\\\\"attributable\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"mozambique\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"qualificationRef\\\\\\\":\\\\\\\"QA contrato e residência\\\\\\\",\\\\\\\"specialRelief\\\\\\\":\\\\\\\"none\\\\\\\",\\\\\\\"reliefRef\\\\\\\":\\\\\\\"\\\\\\\",\\\\\\\"eventsComplete\\\\\\\":\\\\\\\"yes\\\\\\\",\\\\\\\"events\\\\\\\":[{\\\\\\\"kind\\\\\\\":\\\\\\\"cost\\\\\\\",\\\\\\\"date\\\\\\\":\\\\\\\"2026-10-02\\\\\\\",\\\\\\\"reference\\\\\\\":\\\\\\\"QA 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Não são juros calculados pelo portal.\",\"source\":\"AT MRFTA19/39,PDF1–2:quadros1–7;um mês/ano por declaração. Decreto9/2008 arts25/35,PDF6/8,p121/123:juros compensatórios separados. MAIBOR12meses+2p.p.na data da liquidação;publicação MAIBOR descontinuada segundo BM. Sem substituir por MIMO/Prime nem presumir zero. 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produtos\",\"amount\":\"3600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"3600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"operating_expenses\",\"label\":\"Despesas operacionais reconhecidas\",\"amount\":\"1200.00\",\"addedBack\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"1100\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"personnel\",\"label\":\"Despesas com pessoal reconhecidas\",\"amount\":\"600.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"600\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\",\"reason\":\"Parcela remanescente qualificada como custo ordinário indispensável e documentado do artigo22,sem exclusões/limites adicionais declarados.\"},{\"code\":\"depreciation\",\"label\":\"Depreciação contabilística\",\"amount\":\"0.00\",\"addedBack\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\",\"reason\":\"Ausência expressamente declarada e compatível com a origem zero.\"},{\"code\":\"interest_expense\",\"label\":\"Juros reconhecidos\",\"amount\":\"120.00\",\"addedBack\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"remainder\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\",\"reason\":\"Valor conhecido,integralmente corrigido ou igual a zero;sem presumir ausência.\"}],\"topics\":[{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\",\"key\":\"positivePatrimonial\",\"label\":\"Variações patrimoniais positivas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\",\"key\":\"negativePatrimonial\",\"label\":\"Variações patrimoniais negativas fora do resultado\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\",\"key\":\"incomeCorrections\",\"label\":\"Outras correcções aos proveitos, incluindo exclusões\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Valor conhecido zero com suporte;distinto de ausência declarada.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\",\"key\":\"expenseCorrections\",\"label\":\"Outras correcções aos custos, além dos acréscimos registados\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\",\"key\":\"timing\",\"label\":\"Diferenças de periodização e de critérios contabilísticos/fiscais\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"},{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\",\"key\":\"special\",\"label\":\"Operações especiais, benefícios e regimes fora deste recorte\",\"value\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"reason\":\"Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.\"}],\"pending\":[],\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"source\":\"CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.\"},\"version\":\"IRPC-normal-adjustments/3\",\"year\":\"2026\",\"currency\":\"MZN\",\"origin\":\"projected\",\"accountingProfit\":{\"numerator\":\"6480\",\"denominator\":\"1\"},\"additions\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"partialAdjustedResult\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableProfit\":{\"numerator\":\"6700\",\"denominator\":\"1\"},\"taxableBase\":{\"numerator\":\"4400\",\"denominator\":\"1\"},\"tax\":null,\"rows\":[{\"id\":\"a\",\"sourceCode\":\"operating_expenses\",\"document\":\"QA aviso multa sintético\",\"line\":\"a\",\"amount\":\"100\",\"rule\":\"noncontractual_fine\",\"included\":\"yes\",\"reference\":\"QA pressuposto:multa não contratual incluída no custo operacional\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como multa/encargo de infracção sem origem contratual;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"},{\"id\":\"b\",\"sourceCode\":\"interest_expense\",\"document\":\"QA liquidação juros sintética\",\"line\":\"b\",\"amount\":\"120\",\"rule\":\"compensatory_interest\",\"included\":\"yes\",\"reference\":\"QA todos120MZN de juros reconhecidos são compensatórios documentados;nenhuma taxa L5 calculada\",\"status\":\"calculated\",\"adjustment\":{\"numerator\":\"120\",\"denominator\":\"1\"},\"reason\":\"Acréscimo integral de custo incluído no resultado de partida,qualificado pelo utilizador como juros compensatórios;CIRPC36(1)c. Projecção pelos pressupostos do plano.\"}],\"pending\":[\"Colecta/imposto a pagar,créditos anuais eM20/M22 não determinados;matéria colectável não é imposto.\"],\"source\":\"CIRPC Lei34/2007 art17(1),PDF6/p768(60):resultado e correcções;art36(1)c,PDF10/p768(64):multas e encargos por infracções sem origem contratual,incluindo juros compensatórios. Lei4/2012 PDF2 altera17(6)/acrescenta36(1)o;Lei19/2013 PDF2 mantém36(1)a–o e acrescenta p/q. Lei12/2025 altera3/5/20/62/67/75,adita61-A e revoga39/47/75(2)/76;sem alteração deste recorte36(1)c. Não é apuramento integral nem Modelo20/22.\"}},\"profit\":{\"version\":1,\"completenessReference\":\"QA plano cobre sujeito residente/exercício2026 completo,sem outros estabelecimentos,receitas,custos ou operações omitidos\",\"lines\":[{\"code\":\"revenue\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Produtos/serviços facturados;restante custo indispensável sem outras exclusões\"},{\"code\":\"cost_of_sales\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Custo variável dos produtos;restante custo indispensável sem outras exclusões\"},{\"code\":\"operating_expenses\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas operacionais reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"personnel\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Despesas com pessoal reconhecidas;restante custo indispensável sem outras exclusões\"},{\"code\":\"depreciation\",\"state\":\"absent\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Depreciação contabilística;restante custo indispensável sem outras exclusões\"},{\"code\":\"interest_expense\",\"state\":\"known\",\"reference\":\"QA qualificação ordinária/exercício/reconciliação de Juros reconhecidos;restante custo indispensável sem outras exclusões\"}],\"topics\":{\"positivePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de positivePatrimonial\"},\"negativePatrimonial\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de negativePatrimonial\"},\"incomeCorrections\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA revisão de correcções ao rendimento:valor conhecido zero\"},\"expenseCorrections\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de expenseCorrections\"},\"timing\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de timing\"},\"special\":{\"state\":\"absent\",\"amount\":\"\",\"reference\":\"QA ausência verificada de special\"}}},\"base\":{\"version\":1,\"subjectNuit\":\"123456789\",\"identityReference\":\"QA sujeito do lucro e dos saldos\",\"method\":\"direct\",\"methodReference\":\"QA declaração e contabilidade organizada\",\"lossesState\":\"known\",\"lossesReference\":\"QA inventário completo dos saldos fiscais do sujeito\",\"unchangedObject\":\"yes\",\"objectReference\":\"QA actividade e objecto mantidos ao termo2026\",\"losses\":[{\"id\":\"old\",\"year\":\"2021\",\"subjectNuit\":\"123456789\",\"assessed\":\"1000\",\"previouslyUsed\":\"200\",\"requested\":\"800\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2021\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"},{\"id\":\"new\",\"year\":\"2024\",\"subjectNuit\":\"123456789\",\"assessed\":\"3000\",\"previouslyUsed\":\"500\",\"requested\":\"1500\",\"reference\":\"QA saldo fiscal corrigido,sujeito/exercício 2024\",\"kind\":\"ordinary\",\"annualPeriods\":\"yes\",\"generalActivity\":\"yes\",\"balanceConfirmed\":\"yes\"}],\"benefits\":{\"state\":\"known\",\"amount\":\"0\",\"reference\":\"QA deduções/benefícios à base,valor conhecido zero\"}}}}}","fiscal_component":"irpc","fiscal_activity":"SYNTHETIC QA canalização","fiscal_establishments":"1","person_type":"collective","business_plan_snapshot":"{\"version\":17,\"plan\":{\"currency\":\"MZN\",\"openingCash\":\"0\",\"products\":[{\"label\":\"Serviço\",\"monthlyUnits\":\"10\",\"unitPrice\":\"100\",\"unitVariableCost\":\"30\"}],\"monthlyCollections\":\"800\",\"monthlyVariableCostPayments\":\"250\",\"monthlyOperatingExpenses\":\"100\",\"monthlyOperatingPayments\":\"80\",\"monthlyPayrollExpense\":\"50\",\"monthlyPayrollPayments\":\"40\",\"assetInvestment\":\"0\",\"inventory\":\"0\",\"receivables\":\"0\",\"payables\":\"0\",\"equity\":\"0\",\"shareholderLoans\":\"0\",\"bankLoanProceeds\":\"0\",\"grants\":\"0\",\"assetDepreciation\":\"0\",\"depreciationLifeMonths\":12,\"monthlyInterestExpense\":\"10\",\"monthlyInterestPayment\":\"5\",\"monthlyPrincipalRepayment\":\"60\",\"periods\":12,\"monthlyInventoryPurchases\":\"\",\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}"} |