1 line
185 KiB
JSON
1 line
185 KiB
JSON
{"purpose":"simulate_only","currency":"MZN","context_opportunity":"opportunity:375","project_title":"SYNTHETIC QA — L4 ISPC","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); 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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\\\\\\\":\\\\\\\"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-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions\/1\\\",\\\"sources\\\":[]}:acquisition-allocation\/1:{\\\"version\\\":\\\"acquisition-allocation\/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 \/ v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13\/2016, PDF14–16; Lei22\/2022, art.20; Lei10\/2025, arts.18\/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1\/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1\/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B\/C: CIVA18(1)(a\/b),18(2),19,20(1)(a–f)\/20(2)\/20(3)(a\/b),21. Lei13\/2016 PDF14–15,p1426(272–273);Lei22\/2022 PDF3,p2252(27),art20(2–3);Lei10\/2025 PDF13,p2180(13),18(2)\/19(2). Bebidas13(2):Lei13\/2016 PDF12,p1426(270). MZN\/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation\/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade\/actividades\/ano2026\",\"source\":\"SYNTHETIC QA contabilidade\/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]},\"history\":[{\"version\":\"modelo-a-internal-acquisitions\/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1691:6ad7a184bdf180e8:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1\/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1\/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}}:{\\\"version\\\":\\\"acquisition-imports-exclusions\/1\\\",\\\"sources\\\":[]}:acquisition-allocation\/1:{\\\"version\\\":\\\"acquisition-allocation\/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 \/ v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13\/2016, PDF14–16; Lei22\/2022, art.20; Lei10\/2025, arts.18\/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"1625.00\",\"vat\":\"260.00\",\"gross\":\"1885.00\",\"deductible\":\"260.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1\/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1\/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B\/C: CIVA18(1)(a\/b),18(2),19,20(1)(a–f)\/20(2)\/20(3)(a\/b),21. Lei13\/2016 PDF14–15,p1426(272–273);Lei22\/2022 PDF3,p2252(27),art20(2–3);Lei10\/2025 PDF13,p2180(13),18(2)\/19(2). Bebidas13(2):Lei13\/2016 PDF12,p1426(270). MZN\/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:373\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation\/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"1625\",\"vat\":\"260\",\"gross\":\"1885\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade\/actividades\/ano2026\",\"source\":\"SYNTHETIC QA contabilidade\/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"260.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"100.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"260.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"260\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"260\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"0.00\",\"16\":\"160.00\",\"17\":\"160.00\",\"18\":\"0.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}]},\"opportunity:374\":{\"currency\":\"MZN\",\"taxpayerRegistered\":\"yes\",\"rows\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade\/actividades\/ano2026\",\"source\":\"SYNTHETIC QA contabilidade\/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}],\"result\":{\"version\":\"modelo-a-internal-acquisitions\/1\",\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"sourceKey\":\"1700:127bb7e7871e86f:{\\\"currency\\\":\\\"MZN\\\",\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}],\\\"result\\\":{\\\"version\\\":\\\"iva-operations-l1\/2\\\",\\\"revision\\\":3,\\\"calculatedAt\\\":\\\"2026-10-25T12:43:53.208Z\\\",\\\"opportunity\\\":\\\"opportunity:374\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1\/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:374\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},\\\"history\\\":[{\\\"version\\\":\\\"iva-operations-l1\/2\\\",\\\"revision\\\":1,\\\"calculatedAt\\\":\\\"2026-10-25T11:57:55.045Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1\/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"},{\\\"version\\\":\\\"iva-operations-l1\/2\\\",\\\"revision\\\":2,\\\"calculatedAt\\\":\\\"2026-10-25T12:20:03.912Z\\\",\\\"opportunity\\\":\\\"opportunity:373\\\",\\\"location\\\":\\\"Manica\\\",\\\"currency\\\":\\\"MZN\\\",\\\"key\\\":\\\"[\\\\\\\"iva-operations-l1\/2\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"label\\\\\\\":\\\\\\\"Operação interna geral\\\\\\\",\\\\\\\"field\\\\\\\":\\\\\\\"01\\\\\\\",\\\\\\\"rate\\\\\\\":16,\\\\\\\"article\\\\\\\":\\\\\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\\\\\",\\\\\\\"conditions\\\\\\\":[\\\\\\\"Operação localizada e tributável em Moçambique, no regime normal\\\\\\\",\\\\\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\\\\\"]}],\\\\\\\"opportunity:373\\\\\\\",\\\\\\\"MZN\\\\\\\",\\\\\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\\\\\",null,null,null,null,\\\\\\\"MZN\\\\\\\",[{\\\\\\\"id\\\\\\\":\\\\\\\"sale-0\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1000\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-1\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"500\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"},{\\\\\\\"id\\\\\\\":\\\\\\\"sale-2\\\\\\\",\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"description\\\\\\\":\\\\\\\"SYNTHETIC QA venda geral\\\\\\\",\\\\\\\"establishment\\\\\\\":\\\\\\\"Manica\\\\\\\",\\\\\\\"amount\\\\\\\":\\\\\\\"1375\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"treatment\\\\\\\":\\\\\\\"general\\\\\\\",\\\\\\\"confirmed\\\\\\\":[0,1],\\\\\\\"evidence\\\\\\\":\\\\\\\"SYNTHETIC QA condições\\\\\\\",\\\\\\\"sourceAmount\\\\\\\":null,\\\\\\\"sourcePeriod\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"sourceCurrency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"source\\\\\\\":\\\\\\\"Introdução directa; projecção, não declaração submetida\\\\\\\"}],[{\\\\\\\"period\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-02\\\\\\\",\\\\\\\"complete\\\\\\\":true},{\\\\\\\"period\\\\\\\":\\\\\\\"2026-03\\\\\\\",\\\\\\\"complete\\\\\\\":true}]]\\\",\\\"inputs\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],\\\"rows\\\":[{\\\"id\\\":\\\"sale-0\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1000.00\\\",\\\"vat\\\":\\\"160.00\\\",\\\"gross\\\":\\\"1160.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"500.00\\\",\\\"vat\\\":\\\"80.00\\\",\\\"gross\\\":\\\"580.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"field\\\":\\\"01\\\",\\\"net\\\":\\\"1375.00\\\",\\\"vat\\\":\\\"220.00\\\",\\\"gross\\\":\\\"1595.00\\\",\\\"rate\\\":16,\\\"status\\\":\\\"calculated\\\",\\\"reason\\\":\\\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\\\",\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\"}],\\\"periods\\\":[{\\\"period\\\":\\\"2026-01\\\",\\\"fields\\\":{\\\"01\\\":\\\"1000.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"160.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-02\\\",\\\"fields\\\":{\\\"01\\\":\\\"500.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"80.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]},{\\\"period\\\":\\\"2026-03\\\",\\\"fields\\\":{\\\"01\\\":\\\"1375.00\\\",\\\"03\\\":\\\"0.00\\\",\\\"05\\\":\\\"0.00\\\",\\\"07\\\":\\\"0.00\\\",\\\"02\\\":\\\"220.00\\\",\\\"04\\\":\\\"0.00\\\",\\\"06\\\":\\\"0.00\\\"},\\\"reasons\\\":[]}],\\\"rounding\\\":\\\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\\\"}]}:{\\\"version\\\":\\\"acquisition-imports-exclusions\/1\\\",\\\"sources\\\":[]}:acquisition-allocation\/1:{\\\"version\\\":\\\"acquisition-allocation\/1\\\",\\\"reducedOperations\\\":[],\\\"sources\\\":[]}\",\"basis\":\"L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"sources\":\"Modelo A DOCX 62c198e9 \/ v1 63d45fa8; VAT Return.pdf SHA256 9c0b99a810c7db53eb75d63c22ee22fb86a50ba57bd5509041ed80ee10f75741, p.1; CIVA republicado Lei13\/2016, PDF14–16; Lei22\/2022, art.20; Lei10\/2025, arts.18\/19, PDF13.\",\"declarations\":{\"taxpayerRegistered\":\"yes\",\"periods\":[{\"period\":\"2026-01\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-02\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]},{\"period\":\"2026-03\",\"complete\":true,\"importsComplete\":true,\"absent\":[\"12\",\"13\"]}]},\"rows\":[{\"id\":\"purchase-Jan\",\"net\":\"5001000.00\",\"vat\":\"800160.00\",\"gross\":\"5801160.00\",\"deductible\":\"800160.00\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1\/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"deductibleExact\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"nonDeductibleExact\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"eligibility\":{\"status\":\"eligible\",\"reason\":\"Telefone fixo em nome do sujeito passivo:excepção expressa20(1)(e). Afectação real22(2):1\/1 m2 utilizados;critério e comunicaçãoSYNTHETIC QA comunicação prévia22(2). Fracção real exacta,sem arredondamento de pro rata.\",\"source\":\"L2-B\/C: CIVA18(1)(a\/b),18(2),19,20(1)(a–f)\/20(2)\/20(3)(a\/b),21. Lei13\/2016 PDF14–15,p1426(272–273);Lei22\/2022 PDF3,p2252(27),art20(2–3);Lei10\/2025 PDF13,p2180(13),18(2)\/19(2). Bebidas13(2):Lei13\/2016 PDF12,p1426(270). MZN\/2026,mesmo mês documental;sem pro rata18(6),regularizações ou restituiçãoL3.; L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\",\"scopeId\":\"opportunity:374\"},\"allocationCalculation\":{\"version\":\"acquisition-allocation\/1\",\"ratio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"rawRatio\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"before\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"source\":\"L2-D: CIVA22(1–8),Lei13\/2016 PDF16\/p1426(274);Lei10\/2025,18(6),PDF13\/p2180(13).22(4)numerador anual semIVA com direito18\/19;denominador anual semIVA de todas operações,incluindo fora de campo;22(5)exclui vendas de activo usado e operações imobiliárias\/financeiras acessórias.22(8)quociente à centésima imediatamente superior.22(2)afectação real com comunicação prévia;22(6–7)provisório,regularização anual emE. Não substitui condições18–20 ou calcula restituiçãoL3.\"}}],\"inputs\":[{\"id\":\"purchase-Jan\",\"field\":\"09\",\"period\":\"2026-01\",\"origin\":\"projected\",\"sourceMonth\":null,\"sourceAmount\":null,\"sourceCurrency\":\"MZN\",\"sourceBasis\":\"\",\"net\":\"5001000\",\"vat\":\"800160\",\"gross\":\"5801160\",\"documentType\":\"invoice\",\"documentRef\":\"SYNTHETIC QA aquisiçãoJaneiro\",\"documentDate\":\"2026-01-10\",\"documentLine\":\"\",\"supplier\":\"SYNTHETIC QA fornecedor\",\"supplierRegistered\":\"yes\",\"legalDocument\":\"yes\",\"held\":\"yes\",\"domestic\":\"yes\",\"allocation\":\"mixed\",\"exclusion\":\"none\",\"integrity\":\"yes\",\"description\":\"SYNTHETIC QA actual\",\"bc\":{\"version\":1,\"expense\":\"telephone\",\"reducedSupply\":\"no\",\"evidence\":\"SYNTHETIC QA natureza e âmbito\",\"facts\":{\"ownLandline\":\"yes\"},\"fuelKind\":\"\",\"dieselUse\":\"\",\"beveragePath\":\"\",\"importer\":\"\",\"belongs\":\"\",\"ownImportVat\":\"\",\"vatBasis\":\"\",\"vatRef\":\"\",\"goodsRef\":\"\"},\"d\":{\"version\":1,\"method\":\"actual\",\"numerator\":\"1\",\"denominator\":\"1\",\"unit\":\"m2 utilizados\",\"referenceYear\":\"2025\",\"basis\":\"prior_year\",\"scopeRef\":\"SYNTHETIC QA entidade\/actividades\/ano2026\",\"source\":\"SYNTHETIC QA contabilidade\/critério\",\"communicationRef\":\"SYNTHETIC QA comunicação prévia22(2)\",\"declarationRef\":\"\",\"actualRequired\":\"\",\"noExcludedPayments\":\"yes\",\"facts\":{\"scopeConfirmed\":\"yes\",\"rightBasis\":\"yes\",\"actualScope\":\"yes\",\"communication\":\"yes\",\"conditionsMet\":\"yes\",\"annualScope\":\"yes\",\"netExclusions\":\"yes\"},\"reducedId\":\"\",\"reducedFingerprint\":\"\"}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1000.00\",\"15\":\"800160.00\",\"16\":\"160.00\",\"17\":\"0.00\",\"18\":\"800000.00\",\"01\":\"1000.00\",\"02\":\"160.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"800160.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"800160\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1000\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"800160\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-02\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"500.00\",\"15\":\"0.00\",\"16\":\"80.00\",\"17\":\"80.00\",\"18\":\"0.00\",\"01\":\"500.00\",\"02\":\"80.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"500\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]},{\"period\":\"2026-03\",\"fields\":{\"10\":\"0.00\",\"11\":\"0.00\",\"12\":\"0.00\",\"13\":\"0.00\",\"14\":\"1375.00\",\"15\":\"0.00\",\"16\":\"220.00\",\"17\":\"220.00\",\"18\":\"0.00\",\"01\":\"1375.00\",\"02\":\"220.00\",\"03\":\"0.00\",\"04\":\"0.00\",\"05\":\"0.00\",\"06\":\"0.00\",\"07\":\"0.00\",\"08\":\"0.00\",\"09\":\"0.00\"},\"exactFields\":{\"10\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"11\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"12\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"13\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"14\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"15\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"16\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"01\":{\"numerator\":\"1375\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"04\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"08\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"09\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[\"Totais derivados das fracções exactas, sem somar aproximações das linhas; decimais a6casas são apresentação técnica, não arredondamento declarativo.\"]}]}}},\"salesOperations\":{\"opportunity:373\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1\/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1\/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1\/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1\/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]},\"opportunity:374\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true},{\"period\":\"2026-02\",\"complete\":true},{\"period\":\"2026-03\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1\/2\",\"revision\":3,\"calculatedAt\":\"2026-10-25T12:43:53.208Z\",\"opportunity\":\"opportunity:374\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1\/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:374\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1\/2\",\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.045Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1\/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},{\"version\":\"iva-operations-l1\/2\",\"revision\":2,\"calculatedAt\":\"2026-10-25T12:20:03.912Z\",\"opportunity\":\"opportunity:373\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1\/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]}],\\\"opportunity:373\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,null,null,null,\\\"MZN\\\",[{\\\"id\\\":\\\"sale-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1000\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-1\\\",\\\"period\\\":\\\"2026-02\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"500\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-02\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"sale-2\\\",\\\"period\\\":\\\"2026-03\\\",\\\"description\\\":\\\"SYNTHETIC QA venda geral\\\",\\\"establishment\\\":\\\"Manica\\\",\\\"amount\\\":\\\"1375\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA condições\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-03\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-02\\\",\\\"complete\\\":true},{\\\"period\\\":\\\"2026-03\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"sale-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1000\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-1\",\"period\":\"2026-02\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"500\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-02\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"sale-2\",\"period\":\"2026-03\",\"description\":\"SYNTHETIC QA venda geral\",\"establishment\":\"Manica\",\"amount\":\"1375\",\"basis\":\"net\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA condições\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-03\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"sale-0\",\"field\":\"01\",\"net\":\"1000.00\",\"vat\":\"160.00\",\"gross\":\"1160.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-1\",\"field\":\"01\",\"net\":\"500.00\",\"vat\":\"80.00\",\"gross\":\"580.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"},{\"id\":\"sale-2\",\"field\":\"01\",\"net\":\"1375.00\",\"vat\":\"220.00\",\"gross\":\"1595.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10\/2025)\",\"source\":\"CIVA republicado Lei13\/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22\/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1\/2\/6; efeitos01\/01\/2023; Lei10\/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1\/2\/3\/5; efeitos01\/01\/2026\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"1000.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"160.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-02\",\"fields\":{\"01\":\"500.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"80.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]},{\"period\":\"2026-03\",\"fields\":{\"01\":\"1375.00\",\"03\":\"0.00\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"220.00\",\"04\":\"0.00\",\"06\":\"0.00\"},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100\/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10\/2025. Preço incluído5%: fracções exactas preço×20\/21 e preço\/21 conservadas; decimal a6casas\/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}},\"ivaClosures\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"key\":\"3141:dba1254be3e2142\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-04-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Mar\",\"kind\":\"previous\",\"period\":\"2026-02\",\"reference\":\"Fecho close-2026-02\",\"date\":\"\",\"amount\":\"70.00\",\"previousId\":\"close-2026-02\",\"carryKey\":\"95:5c0a73d88bd5a142\"},{\"id\":\"communication\",\"kind\":\"communication\",\"period\":\"2026-02\",\"reference\":\"SYNTHETIC QA comunicaçãoAT20\",\"date\":\"2026-03-10\",\"amount\":\"20\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"documented\",\"interestAmount\":\"2\",\"interestRef\":\"SYNTHETIC QA jurosidentificados\",\"destination\":\"report\",\"payments\":[{\"id\":\"payment1\",\"reference\":\"SYNTHETIC QA reciboP1\",\"date\":\"2026-04-16\",\"amount\":\"30\"}]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06.\"},{\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"1132:b55b1287868f3dd9\",\"financialKey\":\"1031:8001bca8c7868b77\",\"carryKey\":\"95:528a2455768bc202\",\"fields\":{\"17\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"2\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"72\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T11:57:55.260Z\",\"key\":\"929:38fbf9e12febe001\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06.\"}]},{\"calculatedAt\":\"2026-10-25T11:57:55.308Z\",\"key\":\"1882:fee003d369d4c2c3\",\"inputs\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"100\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"opening\",\"kind\":\"opening\",\"period\":\"2025-12\",\"reference\":\"SYNTHETIC QA saldoabertura\",\"date\":\"\",\"amount\":\"50\",\"previousId\":\"\",\"carryKey\":\"\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T11:57:55.070Z\",\"fingerprint\":\"16351:30ee6bba042cce4c\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-02\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-03-15\",\"filingRef\":\"SYNTHETIC QA entrega em prazo assumida\",\"creditsComplete\":\"yes\",\"credits\":[{\"id\":\"carry-Feb\",\"kind\":\"previous\",\"period\":\"2026-01\",\"reference\":\"Fecho close-2026-01\",\"date\":\"\",\"amount\":\"150.00\",\"previousId\":\"close-2026-01\",\"carryKey\":\"96:a9d0746f057696d5\"}],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA pressuposto sem juros\",\"destination\":\"report\",\"payments\":[]}],\"rows\":[{\"id\":\"close-2026-01\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"838:64a5d1e3be17234e\",\"financialKey\":\"824:af416593f2605ec9\",\"carryKey\":\"96:a9d0746f057696d5\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"100\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06.\"},{\"id\":\"close-2026-02\",\"period\":\"2026-02\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;27zero pela opção expressa de reporte integral. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"869:c995b3f6b9834718\",\"financialKey\":\"855:653fc70fe0cb783b\",\"carryKey\":\"95:5c0a73d88bd5a142\",\"fields\":{\"17\":{\"numerator\":\"80\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"150\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"70\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06.\"}]}]},\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"result\":{\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"key\":\"759:40cfdc41d5ab72f5\",\"inputs\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"source\":{\"revision\":1,\"calculatedAt\":\"2026-10-25T13:00:00Z\",\"fingerprint\":\"29357:feb57e1355162d2f\",\"opportunity\":\"opportunity:374\",\"currency\":\"MZN\",\"period\":\"2026-01\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"}},\"firstDeclaration\":\"yes\",\"filing\":\"timely\",\"submissionDate\":\"2026-02-15\",\"filingRef\":\"SYNTHETIC QA prazo declarado\",\"creditsComplete\":\"yes\",\"credits\":[],\"interest\":\"none\",\"interestAmount\":\"\",\"interestRef\":\"SYNTHETIC QA sem juros\",\"destination\":\"refund\",\"payments\":[],\"refundAmount\":\"600000\"}],\"rows\":[{\"id\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"status\":\"determined\",\"reason\":\"Saldo calculado, pagamentos registados e crédito transportado distintos. Pagamento não altera22\/25\/26;excedente pago não cria crédito20 sem comunicação.21 não aplicável à primeira declaração;26\/27 separados pela afectação;27 é parcela destinada a pedidoD,sem concessão nem recebimento. Pressupostos de simulação,sem declaração ou pagamento efectuados pelo portal.\",\"inputKey\":\"689:99afcc22cf882aa\",\"financialKey\":\"675:3732f0a30e4cde4d\",\"carryKey\":\"96:e507d83e07230a62\",\"fields\":{\"17\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"19\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"20\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"21\":null,\"22\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"25\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"26\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"27\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"paid\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"source\":\"L3-A\/B: CIVA21(2\/5),Lei13\/2016 PDF15\/p1426(273),23(1),PDF16\/p1426(274);RCIVA12\/15,Decreto7\/2008 PDF3\/p101;ModeloA\/VAT Return9c0b99a8,p1–2,quadros8\/10\/11. Crédito anterior\/comunicado19\/20;22=max(17−19−20,0);25=max(18+19+20−17,0);24=22+23;reporte integral26=25 quando expressamente escolhido. Sem substituição21,reembolso27 ou restituição13(2). Cabeçalho remete18\/19 mas caixas são19\/20;divergência conservada,distinta deP00105\/06. D:afectação expressa26+27=25,sem concessão\/recebimento;CIVA21 eModeloA11.\"}]}}},\"ivaSubstitutions\":{\"opportunity:373\":{\"version\":1,\"rows\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T12:32:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19\/20 não reutilizados,25\/26\/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação\/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2\/quadro9;RCIVA15,Decreto7\/2008 PDF3\/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19\/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário\/submissão não automatizada.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T12:31:00.000Z\",\"key\":\"1382:dc2a3f0669d77768\",\"inputs\":[{\"id\":\"sub-Mar\",\"prior\":{\"kind\":\"AB\",\"id\":\"close-2026-03\",\"period\":\"2026-03\",\"entityRef\":\"SYNTHETIC QA entidade373\",\"origin\":\"projected\",\"calculatedAt\":\"2026-10-25T11:57:55.362Z\",\"declarationDate\":\"2026-04-15\",\"declarationReference\":\"\",\"fingerprint\":\"2716:5afb4499e53c803d\",\"debit\":{\"numerator\":\"160\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"30\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"42\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paymentRefs\":[\"SYNTHETIC QA reciboP1\"]},\"source\":{\"revision\":2,\"calculatedAt\":\"2026-10-25T12:30:00.000Z\",\"fingerprint\":\"22841:f6715b3a76df5c4b\",\"opportunity\":\"opportunity:373\",\"currency\":\"MZN\",\"period\":\"2026-03\",\"location\":\"Manica\",\"projected\":true,\"debit\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"credit\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"priorReference\":\"SYNTHETIC QA declaraçãoMarço\",\"priorDate\":\"2026-04-15\",\"date\":\"2026-05-10\",\"reference\":\"SYNTHETIC QA substituiçãoMarço\",\"reason\":\"SYNTHETIC QA operação de Março corrigida\",\"stage\":\"preparation\",\"interest\":\"documented\",\"interestAmount\":\"1\",\"interestRef\":\"SYNTHETIC QA juros adicionais identificados\",\"payments\":[{\"id\":\"payment2\",\"reference\":\"SYNTHETIC QA reciboP2\",\"date\":\"2026-05-11\",\"amount\":\"20\"}]}],\"rows\":[{\"id\":\"sub-Mar\",\"status\":\"determined\",\"reason\":\"Diferencial21 separado da declaração anterior;19\/20 não reutilizados,25\/26\/27 não atribuídos por esta substituição. Crédito credor aguarda comunicação20;sem compensar dívida anterior automaticamente. Pagamentos adicionais e saldo anterior separados;sem submissãoAT ou certificação de cobrança. Preparação\/simulação;referências e datas declaradas não comprovam entrega.\",\"inputKey\":\"1264:37098aa9720ddec6\",\"fields\":{\"17\":{\"numerator\":\"220\",\"denominator\":\"1\"},\"18\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"19\":null,\"20\":null,\"21\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"22\":{\"numerator\":\"60\",\"denominator\":\"1\"},\"23\":{\"numerator\":\"1\",\"denominator\":\"1\"},\"24\":{\"numerator\":\"61\",\"denominator\":\"1\"},\"25\":null,\"26\":null,\"27\":null},\"pendingCredit\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"paid\":{\"numerator\":\"20\",\"denominator\":\"1\"},\"outstanding\":{\"numerator\":\"41\",\"denominator\":\"1\"},\"overpayment\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"totalPaid\":{\"numerator\":\"50\",\"denominator\":\"1\"},\"totalOutstanding\":{\"numerator\":\"83\",\"denominator\":\"1\"},\"source\":\"L3-C: VAT Return.pdf SHA2569c0b99a8,p2\/quadro9;RCIVA15,Decreto7\/2008 PDF3\/p101.21=(17actual−18actual)−(17anterior−18anterior);devedor→22;credor só utilizável em declaração posterior em prazo após comunicação20. Sem repetir19\/20 ou pagamentos anteriores. Exemplar recebido assinala substituiçãoModeloA;RCIVA15 refereModeloB:correspondência de formulário\/submissão não automatizada.\"}]}]}},\"ivaRefunds\":{\"opportunity:374\":{\"version\":1,\"rows\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos\/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"result\":{\"calculatedAt\":\"2026-10-25T13:03:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos\/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida\/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5\/6\/7),Lei13\/2016 PDF15–16,p1426(273–274);Lei22\/2022 PDF3–4;Lei10\/2025 PDF13\/p2180(13),21(7a\/8revogado\/10\/13\/15). ModeloA\/VAT Return9c0b99a8,p2\/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78\/2017\/30\/2022\/52\/2025 não automatizadas;sem concessão automática.\"}]},\"history\":[{\"calculatedAt\":\"2026-10-25T13:02:00Z\",\"key\":\"1321:cf10fbfe79f41f7a\",\"inputs\":[{\"id\":\"refund1\",\"source\":{\"closureId\":\"refund-Jan\",\"period\":\"2026-01\",\"entityRef\":\"SYNTHETIC QA entidade374\",\"origin\":\"projected\",\"allocationKey\":\"186:9ddd7e99c4bf8e54\",\"calculatedAt\":\"2026-10-25T13:01:00Z\",\"credit\":{\"numerator\":\"800000\",\"denominator\":\"1\"},\"carry\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"}},\"ground\":\"high_credit\",\"originPeriod\":\"2026-01\",\"entitlementDate\":\"2026-01-10\",\"cessationDate\":\"\",\"groundRef\":\"SYNTHETIC QA extractos\/origem800000 e créditos mais antigos\",\"factsConfirmed\":\"yes\",\"oldestFirst\":\"yes\",\"stage\":\"submitted\",\"requestReference\":\"SYNTHETIC QA pedidoR1\",\"requestDate\":\"2026-02-15\",\"decision\":\"partial\",\"decisionReference\":\"SYNTHETIC QA decisãoD1\",\"decisionDate\":\"2026-03-01\",\"decisionIssuer\":\"SYNTHETIC QA entidade emitente declarada\",\"approvedAmount\":\"550000\",\"receipts\":[{\"id\":\"receipt1\",\"reference\":\"SYNTHETIC QA recebimentoR1a\",\"date\":\"2026-03-05\",\"amount\":\"200000\"},{\"id\":\"receipt2\",\"reference\":\"SYNTHETIC QA recebimentoR1b\",\"date\":\"2026-03-10\",\"amount\":\"250000\"}]}],\"rows\":[{\"id\":\"refund1\",\"status\":\"determined\",\"reason\":\"Pedido,decisão e recebimento separados;parcela27 não é reutilizada em26. Parte não deferida\/indeferimento não libertam crédito automaticamente;eventual retorno exige procedimento documentado e reconciliação,sem duplicar20. Recebimento é registo declarado,sem execução bancária ou alteração silenciosa de caixa. Formalidades e suspensões não automatizadas;150dias não são promessa de recebimento.\",\"inputKey\":\"1054:7a801a44db5006ca\",\"eligibility\":\"compatible\",\"requested\":{\"numerator\":\"600000\",\"denominator\":\"1\"},\"reported\":{\"numerator\":\"200000\",\"denominator\":\"1\"},\"approved\":{\"numerator\":\"550000\",\"denominator\":\"1\"},\"received\":{\"numerator\":\"450000\",\"denominator\":\"1\"},\"awaitingReceipt\":{\"numerator\":\"100000\",\"denominator\":\"1\"},\"notGranted\":{\"numerator\":\"50000\",\"denominator\":\"1\"},\"source\":\"L3-D:CIVA21(5\/6\/7),Lei13\/2016 PDF15–16,p1426(273–274);Lei22\/2022 PDF3–4;Lei10\/2025 PDF13\/p2180(13),21(7a\/8revogado\/10\/13\/15). ModeloA\/VAT Return9c0b99a8,p2\/quadro11:26+27=25. Pedido,decisão e recebimento separados. Formalidades doRegulamento78\/2017\/30\/2022\/52\/2025 não automatizadas;sem concessão automática.\"}]}]}},\"ispcEligibility\":{\"opportunity:375\":{\"version\":1,\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"result\":{\"calculatedAt\":\"2026-10-25T14:54:35.092Z\",\"key\":\"[\\\"ispc-eligibility\/1\\\",\\\"opportunity:375\\\",{\\\"entityRef\\\":\\\"\\\",\\\"personType\\\":\\\"collective\\\",\\\"origin\\\":\\\"effective\\\",\\\"assessmentDate\\\":\\\"2026-10-25\\\",\\\"currency\\\":\\\"MZN\\\",\\\"mode\\\":\\\"regular\\\",\\\"activities\\\":[\\\"services12\\\"],\\\"activityDescription\\\":\\\"SYNTHETIC QA canalização\\\",\\\"territory\\\":\\\"yes\\\",\\\"establishments\\\":\\\"1\\\",\\\"basis\\\":\\\"previous_year\\\",\\\"referenceYear\\\":\\\"2025\\\",\\\"annualReference\\\":\\\"1000000\\\",\\\"annualReferenceRef\\\":\\\"SYNTHETIC QA acesso2025\\\",\\\"forecastConfirmed\\\":\\\"\\\",\\\"forecastConfirmationRef\\\":\\\"\\\",\\\"organizedRequired\\\":\\\"no\\\",\\\"sharesInIspc\\\":\\\"no\\\",\\\"sharesAnonymous\\\":\\\"no\\\",\\\"otherActivities\\\":\\\"no\\\",\\\"unlistedServices\\\":\\\"no\\\",\\\"liberalDaysSameEntity\\\":\\\"\\\",\\\"liberalClientRef\\\":\\\"\\\",\\\"generalRegimeChosen\\\":\\\"no\\\",\\\"generalThreeYearsCompleted\\\":\\\"\\\",\\\"generalRegimeRef\\\":\\\"\\\",\\\"option\\\":\\\"opted\\\",\\\"optionReference\\\":\\\"SYNTHETIC QA opção ISPC2026\\\",\\\"optionDate\\\":\\\"2026-01-01\\\"}]\",\"scope\":\"opportunity:375\",\"input\":{\"entityRef\":\"\",\"personType\":\"collective\",\"origin\":\"effective\",\"assessmentDate\":\"2026-10-25\",\"currency\":\"MZN\",\"mode\":\"regular\",\"activities\":[\"services12\"],\"activityDescription\":\"SYNTHETIC QA canalização\",\"territory\":\"yes\",\"establishments\":\"1\",\"basis\":\"previous_year\",\"referenceYear\":\"2025\",\"annualReference\":\"1000000\",\"annualReferenceRef\":\"SYNTHETIC QA acesso2025\",\"forecastConfirmed\":\"\",\"forecastConfirmationRef\":\"\",\"organizedRequired\":\"no\",\"sharesInIspc\":\"no\",\"sharesAnonymous\":\"no\",\"otherActivities\":\"no\",\"unlistedServices\":\"no\",\"liberalDaysSameEntity\":\"\",\"liberalClientRef\":\"\",\"generalRegimeChosen\":\"no\",\"generalThreeYearsCompleted\":\"\",\"generalRegimeRef\":\"\",\"option\":\"opted\",\"optionReference\":\"SYNTHETIC QA opção ISPC2026\",\"optionDate\":\"2026-01-01\"},\"status\":\"compatible\",\"reason\":\"Condições de acesso da actividade habitual compatíveis com os dados de referência declarados;opção separada. 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